FICA Tax

New and Updated

• Type:

  Employment Law Guide

  Withholding Taxes: Oklahoma

  This guide provides compliance guidance for HR and payroll professionals regarding Oklahoma income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; and recordkeeping.

• Type:

  Tasks

  Recoup Payroll Overpayments

• 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

  What is the difference between a wage overpayment and a net 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

  If an overpaid employee does not pay the employer back in the same year, should the employer give the employee a new Form W-2 showing less wages and taxes for that year?

• Type:

  FAQs

  What action should an employer take if an overpaid employee refuses to consent to the employer's request to seek a refund of the overpaid FICA taxes?

• Type:

  FAQs

  What action should an employer take if a request for consent to file a refund claim for overpaid FICA taxes sent to a former employee's last known address is returned as undeliverable?

• 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:

  Employment Law Guide

  Withholding Taxes: Pennsylvania

  This guide provides compliance guidance for HR and payroll professionals regarding Pennsylvania income tax withholding on residents, nonresidents and expatriates; supplemental wage withholding; Form W-2 reporting; earned income tax credit notices; and recordkeeping.