TN 1 (10-99)

RM 01352.006 Questions Concerning FICA or SECA Taxes (Refunds of “Excess” Taxes Paid - “Voluntary” Contributions)

Procedure

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.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101352006
RM 01352.006 - Questions Concerning FICA or SECA Taxes (Refunds of "Excess" Taxes Paid - "Voluntary" Contributions) - 01/22/2013
Batch run: 01/22/2013
Rev:01/22/2013