Excess Social Security and Tier 1 RRTA Tax Withheld

Official source

If you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $10,918.20. But if any one employer withheld more than $10,918.20, you can’t claim the excess on your return. The employer should adjust the tax for you. If the employer doesn’t adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can’t claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843.

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Excess Social Security and Tier 1 RRTA Tax Withheld

Official source

If you, or your spouse if filing a joint return, had more than one employer for 2025 and total wages of more than $176,100, too much social security or tier 1 railroad retirement (RRTA) tax may have been withheld. You can take a credit on this line for the amount withheld in excess of $10,918.20. But if any one employer withheld more than $10,918.20, you can’t claim the excess on your return. The employer should adjust the tax for you. If the employer doesn’t adjust the overcollection, you can file a claim for refund using Form 843. Figure this amount separately for you and your spouse.

You can’t claim a refund for excess tier 2 RRTA tax on Form 1040, 1040-SR, or 1040-NR. Instead, use Form 843.