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For same-sex couples that got married during 2013: Before, due to DOMA, there was a (taxable) "Imputed Income" line for non-cash benefits to the-then domestic partner. Now, and after the federal/IRS same-sex marriage recognition (and, therefore no more "Imputed Income"), the question is: As the couple gets married, say, Nov 2013, and the employer, by error, applied the “old” rules for Imputed Income in the W2, if a corrected W2 is issued, should the imputed income be zero or prorated to Nov?

Income Tax Taxable Income Same Sex Couple Taxes
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Dean Marzullo
The employer can refund the all taxes to you if they were improperly withheld on the "imputed income." If a W-2 was issued and it needs to be corrected, then the employer has to issue a "Corrected W-2." You would receive a W-2c. The corrected W-2 should reflect the proper treatment of domestic partner benefit treament up to the NOvember date, that is, taxing the benefits pre-November and not taxing them post-November.
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