You are correct. YOU cannot file or report FICA tax. Nothing about FICA actually goes on a tax return at all. The only reason to enter it is so it can be determined if you are owed a refund of over withheld Social Security and or Medicare tax. AS long as not over withheld then nothing at all is on your tax return.
The actual SS and Medicare tax is administrated by the Social Security Administration and not the IRS. The employer must submit the W2-C so that the SSA can credit your account.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
