TN 1 (08-94)

RS 01405.080 Inquiries Concerning Refund of Social Security Taxes

A. PROCEDURE

1. Referral

Refer inquiries about a possible refund of Social Security taxes, based on a downward wage adjustment, to:

  1. the individual's employer, if year involved is within 3 years of time of SSA inquiry, so that the employer can file with IRS for a refund of both the employer's and the employee's share of the contributions; or

  2. the nearest IRS office, if year involved is not within 3 years of time of SSA contact.

2. Time Limitations

See RS 02201.025, IRS Statute of Limitations - Tax Assessments, Refunds and Credits, for a discussion of some of the exceptions under the IRC. Internal Revenue Code (IRC) time limitations on refunds apply.

3. Coverage Exception

If an inquiry is received from an individual who is a foreign student or exchange visitor, advise the inquirer about the coverage exception which might be applicable to services performed by such a person.

If the person believes that a coverage exception applies and the inquiry relates to the procedures for refund of erroneously withheld Social Security taxes, refer the person in accordance with RS 01405.080A.1.

B. REFERENCES

Wage Correction Policy, RS 01405.003.
SSA-IRS Coordination, RS 01405.115 ff.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0301405080
RS 01405.080 - Inquiries Concerning Refund of Social Security Taxes - 08/06/2002
Batch run: 01/27/2009
Rev:08/06/2002