TN 1 (10-99)
RM 01352.006 Questions Concerning FICA or SECA Taxes (Refunds of “Excess” Taxes Paid - “Voluntary” Contributions)
Use the following guides when answering questions concerning FICA or SECA taxes.
RSI records show earnings reported rather than taxes paid.
Benefits are based on covered earnings and not on taxes paid.
All matters pertaining to refunds are under the jurisdiction of the Internal Revenue Service.
FICA and SECA taxes, properly collected, are not refunded when benefits are not payable on a record.
To obtain a refund of excess taxes deducted by one employer, an individual should apply to the employer.
To obtain a refund of excess taxes deducted by two or more employers; an individual may claim a refund of excess taxes on his income tax return for that year, or apply for a refund of excess taxes to the District Director of Internal Revenue within two years after the year in which the wages are paid.