A much less common situation that can cause incorrect excess Social Security tax to be shown on your tax return is that you mistakenly entered code A in box 12 of a W-2, instead of the correct code. Where this would appear on your tax return depends on what year it is. This is also user error.
Do not amend your tax return unless the IRS notice tells you to do that. It's probably not necessary. The IRS has already made the correction.
