Form 843

[bfp2jlt65]

I worked for the same umbrella organization for 2021, but changed from one affiliate to another one mid-year.  The umbrella organization withheld social security for each affiliate and sent me a letter indicating that they would not reimburse me for the excess social security withholding and that I would need to file Form 843 with my return.  My questions are the following:

1. Can I file this form through TurboTax?

2. If not, I've found the link to this form on the IRS website along with instructions, but I don't know if I should E-E-file through TurboTax and then mail in the separate 843 form or if I should file both by mail?

Thank you for any help/recommendations!

[ErnieS0]

TurboTax does not support Form 843. Filing this form will not impact your tax return so you can e-file through TurboTax.

As you said, your social security earnings and withholding are consolidated on one W-2 so the IRS does not see this (on your Form 1040) as two jobs, which is why you cannot get a refund for excess social security on your tax return.

Form 843 and your tax return will be processed separately and any refund from the Form 843 will come as a separate check so waiting to file your personal income tax return or filing together will not make any difference in processing.

[bdihsp]

I have 2 employers and Turbotax has always filed the correct form to get the return of the excess Social Security tax withheld.  This year the program is advising to ask my 2nd employer for a refund of the withheld tax.  My employer does not do that.  How do I get this program to help me get back my $600?

[DMarkM1]

You may need to clarify did the second employer withhold too much (greater than 6.2% of box 5)? And/or Was the total of all W2 social security withholding (box 6) over the limit (8853)?  

If the first is true, then that is an employer mistake and they should correct the W2 and refund you.  If they do not, you must file a form 843 to claim the refund.  

If the first is not true, but the second is true, then the excess withholding is added to line 11 on schedule 3 and line 31 on your form 1040 automatically in TurboTax.  

Here is Tax Topic 608 for reference.

[bdihsp]

The second was true, but this year TurboTax did not automatically complete a schedule 3.  The program told me to request a refund from my employer, which was not the correct answer, but I could not find a way to get the program to complete the correct form.  I have no choice at this point but to file a form 843.

I have used the program for about a decade and this is the first year I have had issues, but I cannot help but to be very disappointed in the TurboTax program this year.

[Mquinnjr]

Hello @ErnieS0 , wanted to reach out for advice as a reply to your post. I had a single employer and changed legal entities in late 2021 and went over FICA max for about $700. Employer position was via letter to instruct a rejection of refund or W-2 correction as standard practice, and to do form 843 myself. I did with all supporting documentation, forms and calculations clearly outlined. IRS letter received this week rejecting a clear claim here, I am at a loss and frustrated. Having a hard time finding further remedy here searching myself as well. IRS suggested filing a 1040-X for what it is worth, is a good next step scheduling time at my local IRS office? Thanks for any advice, stuck here and frustrated with employer handling so I appreciate it.

[tom g]

Where do you send form 843 for a social security over tax refund? 

thanks 

[Mike9241]

if you had multiple w-2's causing the excess withholding, do not file form 843 rather Tutbotax will calculate the excess and give credit on your 1040

for penalties, or for any other reason other than an IRS notice or estate tax claim (described above) or Letter 4658, Letter 5067C, net interest rate of zero request, or a nonresident alien’s claim for refund of social
security or Medicare taxes withheld in error (see below) the service center where you would be
required to a file a current year tax return for the tax to which your claim or request relates. See the instructions for the return you are filing

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf 

page 114

per Turbotax

if one employer withheld too much, contact them and ask for:

1. A refund for the excess amount, and
2. A corrected W-2 (also called a W-2c), which shows the correct Box 3 and Box 4 amounts

Don't file with excess withholdings on your return, as you may be subjected to penalties and interest.

What if my employer can't—or won't—cooperate?

You can correct the Box 4 amount yourself before filing. Simply multiply the amount in Box 3 by a factor of 0.062 and enter that amount or 9,932.40 (whichever is less) in Box 4.

in some cases where you have to repay compensation an employer will not adjust for the Social Security taxes, or medicare taxes, filing 843 in these cases form 843 is appropriate see what the IRS would like below. 

form 843 line 7 instructions

Refund of excess social security, Medicare, or RRTA tax. If you are claiming a refund of excess social security, Medicare, or RRTA tax withheld by one employer, you must, if possible, attach a statement from the employer. The statement should indicate the following.
• The amount, if any, the employer has repaid or reimbursed you for excess taxes withheld.
• The amount, if any, of credit or refund claimed by the employer or authorized by you to be claimed by the employer. The employer should include in the statement the fact that it is made in support of your claim for refund of employee tax paid by the employer to the IRS. If you cannot obtain a statement from the employer, you should attach a statement with the same information to the best of your knowledge and belief and include in the statement an explanation of why you could not obtain a statement from the employer. Attach a copy of your Form W-2 to prove the amount of social security, Medicare, or RRTA tax withheld.
Refund of social security and Medicare tax withheld in error. The same supporting evidence described above must be provided. If you are a nonresident alien, see Pub. 519 for additional information.

[DoninGA]

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@tom g  wrote:

Where do you send form 843 for a social security over tax refund? 

thanks 

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The instructions for IRS Form 843 on page 3 tell you where to mail the form based on specific reasons for claiming the refund - https://www.irs.gov/pub/irs-pdf/i843.pdf#page=3

If required to mail the Form 843 to the service center where you would mail a tax return, go to this IRS website and use the address for the Form 1040 without payment - https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment