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

1. a. 

   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

2. b. 

   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

3. c. 

   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.

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

If you receive an inquiry 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. See RS 01901.740

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