If the error was due to having multiple employers, you do not have to do anything with the 843. You only need to file the 843 if the excess (SS & RRTA Tier 1) was from a single employer.
For the tax year 2019, you'll have excess Social Security or RRTA Tier 1 withholdings if the sum of multiple employers' withholdings exceeds $8,239.80 per taxpayer. You don't need to take any action. We'll automatically add the excess to your federal refund or subtract it from federal taxes you owe, whichever applies. You can view your tax return and see the excess; it will appear as a tax credit on Line 11 of your Form 1040, Schedule 3.
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The answer above only applies to social security and RRTA Tier 1 taxes.
For any RRTA Tier 2 tax excesses from multiple employers or a single employer that doesn't adjust overcollections, you will need to complete Form 843 and mail it in separately to the service center where you would be required to a file a current-year tax return. See instructions, page 3.
Use Worksheet 3-3 in Publication 505 to help you calculate the credit amount. The maximum amount for Tier 2 is $4,836.30 for 2019; the worksheets may still reflect the 2018 amounts.
Topic No. 608 Excess Social Security and RRTA Tax Withheld [Edited 02/25/20 |11:00 AM PST]
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