Notice 2015-15: Employee consents for purposes of employment tax refunds

Employee consents for employment tax refunds

The IRS today released an advance version of Notice 2015-15 that includes text of a proposed revenue procedure as guidance for employers on employee consents used to support a claim for refund for overpaid taxes under the Federal Insurance Contributions Act (FICA) and the Railroad Retirement Tax Act (RRTA).

Related content

According to Notice 2015-15 [PDF 38 KB], the proposed revenue procedure is intended to clarify the contents of a valid employee consent.

A valid employee consent will:

  • Provide the name, address, and taxpayer identification number of the employee
  • Identify the basis of the claim for refund
  • Be signed by the employee under penalties of perjury

The proposed revenue procedure also provides guidance as to what constitutes “reasonable efforts” to secure an employee consent when a consent is not obtained.

The proposed revenue procedure permits, but does not require, the employee consent to be requested, furnished, and retained in an electronic format, as an alternative to a paper format.

The proposed revenue procedure is not intended to require employers to solicit new employee consents for those requested prior to the date of publication of the final revenue procedure in the Internal Revenue Bulletin. However, an employer may rely on this proposed revenue procedure for employee consents requested before the date that the final revenue procedure is published.

Request for comments

The IRS notice includes a request for comments on the to-be-issued revenue procedure. In particular, the IRS requests comments regarding:

  • The specific requirements for a request for a consent and for the employee consent itself
  • The requirements for electronic employee consents
  • Steps that will constitute “reasonable efforts” to obtain an employee consent
  • Ways to formulate requirements that advance the goal of making the process more efficient while protecting the interests of employees

Comments are due by the end of April 2015 (the notice says “31 April 2015”).

© 2017 KPMG LLP, a Delaware limited liability partnership and the U.S. member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform