I just talked to an IRS agent. Since the overpaid SS involves multiple employers, IRS can't determine the overpaid amount for a specific employee worked for both employers.
As one of the employer is myself. I can file 941-x, to claim the excess social security tax of employer portion.
In the form 941-X.
Part -1, select 2.
Claim. Check this box if you overreported tax amounts only and you would like to use
the claim process to ask for a refund or abatement of the amount shown on line 27.
Don’t check this box if you’re correcting ANY underreported tax amounts on this form.
Part 2 - Select 3.
I certify that I’ve filed or will file Forms W-2, Wage and Tax Statement, or Forms W-2c, Corrected Wage and Tax Statement, as required
Part 2 - Select 5 c
The claim for social security tax and Medicare tax is for the employer’s share only. I couldn’t find the affected employees, or each affected employee didn’t give me a written consent to file a claim for the employee’s share of social security tax and Medicare tax, or each affected employee didn’t give me a written statement that he or she hasn’t claimed (or the claim was rejected) and won’t claim a refund or credit for the overcollection.
Part 3 - Line 8.
Enter the corrected values, Column 4 should negative, that shows the excess overpaid tax
That value will be reflected in line 23 and line 27.
