The Internal Revenue Service has outlined for employers special administrative procedures through which they will be able to recover taxes they've paid on spousal benefits for married same-sex couples.

Employers that have paid employment taxes and/or Federal Insurance Contributions Act taxes on benefits provided to legally wed gay and lesbian couples this year can file claims for refunds of those taxes for either the first three quarters or all four quarters of the year, according to an IRS guidance document submitted Monday to the U.S. Federal Register.

Employers also can seek refunds for taxes paid on benefits provided to legally married same-sex spouses in any tax year within the Tax Code's statutory limitation of three years, which currently extends to 2010.

As of Sept. 16, under revisions to the Tax Code, private employers no longer were required to pay employment or FICA taxes on spousal benefits for same-sex spouses, provided the couple was married in a U.S. state, U.S. territory or foreign country that has legalized same-sex marriages. The federal exemption applies equally to married same-sex couples living in states that do not recognize their marriage as valid.

The revisions were announced two months after the U.S. Supreme Court's June 26 decision to overturn Section 3 of the Defense of Marriage Act, which had prohibited federal recognition of same-sex marriages by confining the definition of marriage to the union of a man and a woman.

According to the IRS' guidance document, employers will not be able to collect a refund or credit for employment or FICA tax overpayments until they have repaid or reimbursed overcollected taxes to their employees. Employers can repay employees directly or reimburse them by applying the overcollected amount against future FICA withholdings.

Employers also must secure written statements confirming that their employees have not made any previous claims — or that such claims have already been rejected — and do not intend to file any future claims for refunds as individuals.

The IRS' full guidance document is available here.