The income tax withheld from wages, tips, and other compensation reported on line 3 of Form 941 should be reduced by the amount of income tax withholding that has been repaid or reimbursed to employees by the end of the calendar year. If the value of any same-sex spouse benefits was included in taxable wages subject to additional Medicare tax withholding on line 5d, this amount should also be reduced. Employers that qualify will not have to file separate Forms 94 l-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, to correct each of the first three quarters of 2013.