In the event that overwithholding of FICA tax occurs because the taxpayer has more than one employer, the excess amount should be claimed as a credit on the Federal income tax return of the employee.

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The excess amount of FICA tax that occurs due to multiple employers should be claimed as a credit on the employee's federal income tax return. This is because the employee's total FICA tax liability cannot exceed the maximum FICA tax amount, regardless of the number of employers. Therefore, any excess FICA tax paid can be claimed as a credit on the employee's tax return to reduce their federal income tax liability.

In the Event That Overwithholding of FICA Tax Occurs Because