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Excess Social Security and Tier 1 RRTA tax withheld

According to IRS instructions, to have excess tax withheld, the taxpayer needs to have two or more employers to claim the excess SS/RRTA credit. If the taxpayer has only one Form W-2 and excess SS/RRTA, then the employer needs to make an adjustment for the taxpayer.
Refer to the
Excess Social Security and RRTA Tax Withholding Worksheets
 in Forms view in the Wrk7 folder, for calculation details.
If an employer claimed excess Social Security/RRTA, then the employer should adjust the tax withheld. If the employer doesn't adjust the tax, the taxpayer needs to file Form 843 - Claim for Refund and Request for Abatement in the Non Calculating folder to request a refund of the excess withholding.
If a common reporting agent (also called an IRC Section 3504 agent) issued the W-2, go to the Income folder, then the
W2
 screen, then select the
Common reporting agent
 field. If two or more W-2s have the same EIN and you select this field, they'll be considered separate employers for calculating excess Social Security and tier 1 RRTA tax withholding on Form 1040, Schedule 5. Don't select this field if the W-2 is issued by a common paymaster as described in IRS Publication 15-A. W-2s issued by a common paymaster with the same EIN are considered to be issued by the same employer.

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