Employer Withheld too much Social Security tax: Do I absolutely HAVE to file form 843?

[videot7]

I am working on my son's taxes and TT informed me that one of his employers withheld $2.48 extra Social Security tax.  I have tried to find a post that answered this question, with the emphasis on "Do I HAVE to file form 843?" Unfortunately, the only post I found on the topic got hijacked and went on a tangent.

We contacted the employer and they stated A) we copied the wrong amount from the W2 (we didn't; checked four times); and B) it will cost them $500.00 to fix it.

Even before I contacted them, I felt like this was a whole lot of bother for $2.48. 

Do we really have to file this form, or can we just forget about it?

Thanks,

Videot

[videot7]

OP here.

Our situation has been resolved and it is no longer necessary to submit this form.

However, if someone knows the answer to this question, I am sure that someone in the future will appreciate it.

[ThomasM125 · Accepted solution]

You are not required to file form 843 Claim for Refund and Request for Abatement of tax. However, if you can't persuade your employer to refund excess social security tax withheld from your pay, it is one remedy available to you. Another remedy would be a civil lawsuit to recover the funds. 

[VolvoGirl]

Check boxes 3 & 4 on your W2. Box 4 should be 6.2% of box 3 up to a max of $8,537.40.   So take the amount in box 3 and multiply it by .062. If box 4 is more than that you need to get a corrected W2 from your employer.  But also go back and double check your W2 entries, you may have entered box 3 & 4 wrong.  A lot of people who have asked this found they did enter an amount wrong.

Or check W2 box 12.  You may have entered Code A by mistake.

A sure way to fix this is to delete the W2 and re-enter it.  That may clear something out.

Or post back with the amounts in boxes 3&4.

If everything is right you can reduce box 4 so it doesn't cause a problem.