My employer withheld FICA taxes and generated a W-2 based on it.

I see the error and report it to them. Now they are refunding the FICA taxes and will issue a W-2c. They say you can proceed with filing taxes using old W-2 information for everything but the FICA taxes.

They say I should put 0 for social security and medicare in the tax prep software that they have provided, but I can still attach the old W-2 in the postal mail (which has non zero FICA) and need not wait for the W-2c, since the IRS anyhow does not administer social security and medicare taxes. Is it okay to have this mismatch between the W-2 copy I attach and the tax return form? (I am a non resident alien)

1 Answer 1


Whether or not Social Security and Medicare taxes are withheld from your pay, what you need for filing your Federal income tax return are the amounts in Box 1 (Wages, tips,...) and Box 2 (Federal Income Tax Withheld) and these will not change from Form W-2 to Form W-2c. What might happen if you attach Form W-2 is that the IRS will report to the Social Security and Medicare Administration that you had those taxes withheld, but I think the possibility of this is remote. This reporting is not instantaneous but usually occurs well after Tax Day by which time the IRS will have received its Copy A of the W-2c also. I am almost certain that the IRS will forward the correct information based on its Copy A rather than what your submitted Copy B, and even more so if Copy A is electronic rather than a paper copy. Only the very small employers are allowed to submit Copy A on paper (everyone else must submit electronically); and even most small employers submit this paperwork electronically since their accounting systems can generate the necessary electronic reports. In short, I don't think that waiting for Form W-2c to arrive is necessary. But please note that I am not a tax professional and this is not tax advice.

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