|Tax Topic #608
||2008 Tax Year
Topic 608 - Excess Social Security and RRTA Tax Withheld
Most employers must withhold social security tax from your wages. Certain
government employers (some federal, state, and local governments) do not have
to withhold social security tax.
If you work for a railroad employer, your employer must withhold Tier 1
railroad retirement (RRTA) tax and Tier 2 RRTA tax.
If you had more than one employer and your total wages were over the wage
base limit for the year, too much social security tax or Tier 1 RRTA may have
been withheld. The wage base limit for the year can be found in the Form 1040 Instructions. If you had more than one railroad employer,
and your total compensation was over the maximum amount of wages subject to
Tier 2 RRTA, too much Tier 2 railroad retirement (RRTA) tax may have been
withheld. If you had too much social security tax or Tier 1 RRTA withheld,
you may be able to claim the excess as a credit against your income tax. If
any one employer withheld too much social security or RRTA tax, you cannot
claim the excess as a credit against your income tax. Your employer should
make an adjustment of the excess for you. If the employer does not make an
adjustment, you can use Form 843 (PDF), Claim
for Refund and Request for Abatement to claim a refund.
For details, including how to compute the amount of excess credit, refer
to Publication 505, Tax Withholding and Estimated Tax.
Page Last Reviewed or Updated: December 22, 2008
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