Refer inquiries about a possible refund of Social Security taxes, based on a downward
wage adjustment or a coverage exception, to:
the individual's employer, if the refund relates to an adjustment in wages and the
year involved is within 3 years of time of the inquiry to SSA, 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
the nearest IRS office, if the refund relates to an adjustment in wages and if the
year involved is not within 3 years of time since the inquiry to SSA; or
to the taxpayer's nearest or servicing IRS office if the inquiry is regarding Social
Security taxes paid with a self-employment tax return.
NOTE: No Social Security taxes have been paid directly to Social Security since 1986.
Public Law 99-509 (Omnibus Budget Resolution Act of 1986), effective January 1, 1987,
transferred responsibility for collecting FICA taxes for wages paid under Section
218 agreements from SSA and the States to the IRS.