Depositing and Reporting Withheld Taxes

New and Updated

• Type:

  Tasks

  Recoup Payroll Overpayments

• Type:

  Letters and Forms

  Request an Employee's Consent to Claim a Refund of Overwithheld FICA Taxes - Form

  An employer may use this form to request an employee's consent to allow the employer to claim a refund of overwithheld FICA (Social Security and Medicare) taxes due to an overpayment of wages to the employee.

• Type:

  How To

  How to Obtain an Employee's Consent to Claim a Refund of Overwithheld FICA Taxes

  This How To will help an employer obtain an employee's consent to claim a refund of overpaid FICA taxes due to an overpayment of wages and file a refund claim in compliance with IRS rules and procedures.

• Type:

  FAQs

  Should an employer seek a refund from the IRS of overwithheld income taxes due to a prior-year wage overpayment?

• Type:

  FAQs

  Does an employer need an employee's consent to seek a refund of overwithheld FICA taxes due to a wage overpayment?

• Type:

  FAQs

  How should an employer recoup a wage overpayment from an employee if the repayment will be made in the same calendar year as the overpayment?

• Type:

  FAQs

  How should an employer recoup a wage overpayment from an employee if the repayment will be made in a subsequent calendar year?

• Type:

  FAQs

  What forms must an employer file to report a wage overpayment that is recouped in a subsequent calendar year?

• Type:

  FAQs

  What forms must an employee file with the IRS to correct a wage overpayment repaid in a subsequent calendar year?

• Type:

  FAQs

  Must an employer wait until an employee pays back the full amount of a wage overpayment via pay deductions spanning several years before filing Forms 941-X and W-2c?