What action should an employer take if a request for consent to file a refund claim for overpaid FICA taxes sent to a former employee's last known address is returned as undeliverable?

Author: Alice Gilman

The employer should endeavor to find the former employee's latest address and resend the consent request. The employer must wait an additional 21 days from the date it mails the second request before applying to the IRS for a refund of the employer's share of FICA (Social Security and Medicare) taxes.