The Internal Revenue Service (IRS) requires all employers to obtain a FICA Claim Certification Form from all employees who receive FICA tax credits from their employers [i.e. Social Security, Medicare, and/or MQGE]. These adjustments may be a result of a reimbursed prior year overpayment, check cancellation, wage correction, or tax refund that reduces the employee's FICA wages and/or taxes. The FICA Claim Certification form must be signed by the employee if the adjustment requires the Central Payroll Bureau (CPB) to provide a W-2 correction (W-2c) for FICA reduction for any prior calendar year.
Please be advised that immediately all prior year adjustment [i.e. overpayments, check cancellations, wage corrections, or tax refunds] requests must be accompanied by a signed FICA Claim Certification form. If CPB fails to receive the signed certification form we will process the adjustments but will not refund or credit the employee portion of the FICA deduction. Also, due to new IRS deadlines, CPB will now have only 90 days to file a 941-X tax return from the point of discovery, of the error, or the credit will not be allowed.
You can find a fill in form and instructions on the Forms page of this website.
Any questions regarding this notice should be directed to the Accounting and Reporting Unit at 410-260-7964. |
