You inquire as to whether employees who receive a Federal Insurance Contribution Act ("FICA") tax refund must file an amended Massachusetts income tax return.
Any employee who deducted the FIC payments on their Massachusetts income tax return must file an amended return if a FICA refund reduces the amount of the contribution taken as a deduction under General Laws Chapter 62, Section 3B(a)(3). Form 33, Correction of Original Tax Return should be filed accompanied by payment of any additional tax due with interest.
Very truly yours,
Commissioner of Revenue