Important Change

Excess withholding of social security tax and tier 1 railroad retirement tax.
Social security and tier 1 railroad retirement tax (RRTA) were both withheld at a rate of 6.2% on the first $76,200 of wages in 2000. If you had two or more employers and they withheld too much social security or RRTA tax during 2000, you may be entitled to a credit of the excess withholding. For more information about the credit and how to get it, see Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld under Refundable Credits, later.

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