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EMPLOYMENT TAX

Internal Revenue Bulletin 2013-7 · 2026-10-03 edition · updated 2026-10-04 · United States

Notice 2013–8, page 486. This notice provides a special administrative procedure that allows employers that treated transit benefits in excess of $125 per month per employee as wages in 2012 and have not yet filed their fourth quarter Form 941 for 2012 to make the necessary corrections on their fourth quarter Form 941.

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▸Contents — Internal Revenue Bulletin 2013-7

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