20 CFR 404.1275
§ 404.1275 Adjustment of employee contributions—for wages paid prior to 1987.
United States · 20 CFR — Employees' Benefits · Status: effective
Cite this
- Citation
- 20 CFR 404.1275, § 404.1275 Adjustment of employee contributions—for wages paid prior to 1987, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78645
- Permanent ID
ys:prov:78645@1- SHA-256
4af35fc2fc52734ccc62a781af5cf52c54e2bb852cb1b0def2321d4046738ba3
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Full text
The amount of contributions a State deducts from an employee's remuneration for covered services, or any correction of that amount, is a matter between the employee and the State or political subdivision. The State shall show any correction of an employee's contribution on statements it furnishes the employee under § 404.1225 of this part. Where the State issues an employee a Form W-2 and then submits an overpayment adjustment but claims less than the total overpaid amount as a refund or credit, the State shall not correct the previously issued Form W-2 to reflect that adjustment.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.