Most employers must withhold social security tax from your wages. Certain government employers (some federal, state, and local governments) do not have to withhold social security tax.

If you work for a railroad employer, your employer must withhold tier 1 Railroad Retirement Tax (RRTA) and tier 2 RRTA tax.

If you had more than one employer for 2000 and your total wages were over $76,200, too much social security tax may have been withheld. If you had more than one railroad employer for 2000, and your total compensation was over $56,700, too much railroad retirement (RRTA) tax may have been withheld. In either situation, you may be able to claim the excess as a credit against your income tax.

If you are claiming excess social security or RRTA tax withholding, you cannot file Form 1040-EZ. You must file Form 1040 or 1040A. If you are filing a joint return, you cannot add any social security or RRTA tax withheld from your spouse's income to the amount withheld from your income. You must figure the credit separately for both you and your spouse to determine if either of you has excess withholding.

For details, including how to compute the amount of excess credit, order Publication 505, Tax Withholding and Estimated Tax, by calling 1-800-829-3676.

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