Use the following guides when answering questions concerning FICA or SECA taxes.
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RSI records show earnings reported rather than taxes paid.
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Benefits are based on covered earnings and not on taxes paid.
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All matters pertaining to refunds are under the jurisdiction of the Internal Revenue
Service.
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FICA and SECA taxes, properly collected, are not refunded when benefits are not payable
on a record.
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To obtain a refund of excess taxes deducted by one employer, an individual should
apply to the employer.
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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.