Which form must be filed to claim a refund for excess Social Security tax withheld?

To claim a refund for excess Social Security tax withheld, the appropriate form to file is Form 843. This form is specifically designed for situations where taxpayers are requesting a refund of certain taxes, including excess Social Security tax. It allows individuals to explain their situation and request the refund directly from the IRS.

In cases where an individual has had too much Social Security tax withheld from their wages, typically due to multiple jobs, filing Form 843 is the correct approach to rectify the issue and reclaim the overpaid amount. This form facilitates the proper processing of the refund request by providing necessary information about the taxpayer's situation and the excess tax withheld.

Other forms listed, such as Form 1040, while used for filing annual income tax returns and may reflect Social Security tax on overall tax liability, are not specifically designated for requesting refunds on overwithheld Social Security taxes. Form 1099 is used to report various types of income received and does not pertain to the refund of overwithholding, while Form W-2 reports wages and the total tax withheld, but it does not directly serve as a request form for refunds of excess taxes. Therefore, Form 843 is the dedicated mechanism for this particular situation.