DFS-A3-1932 (Rev. 5/16/13)
FICAREFUNDREQUEST
OR
OPSFICAALTERNATIVERETIREMENTPLANCONTRIBUTIONREFUNDREQUEST
TheemployingagencymustcompletePartIandIItorequestarefundofFederalInsuranceContribution
Act(FICA)taxes,alsoknownasSocialSecurity(OldAge,Survivors,andDisabilityInsurance)and
Medicareand/ortorequestarefundoftheemployee’scontributiontotheOPSFICAAlternative
RetirementPlan.TheemployeeneedstosignPartIIIiftherefundrequestedisforprioryearFICAtaxes.
PartI.Tobecompletedandsignedbyemployingagency
LastName FirstName MiddleInitial
Last4digitsofSocialSecurityNumber DatesemployeeiseligibleforarefundofSocialSecurityand/or
Medicaretax
XXXXX From: To:
Checkallthatapply:
RefundofSocialSecurityTaxes
RefundofMedicareTaxes
RefundofOPSFICAAlternativeRetirementPlanContribution
Agency29digitFLAIRaccountcodeinwhichtheagency'smatchingrefundshouldberestored
____‐______________________________________________________
AgencyPreparer'sName(printed) AgencyPreparer'sTitle
AgencyPreparer'sName(signed) Date Phone:
Email:
PartII.Reasonemployeeiseligibleforrefund
Dualemployment
 IndividualisanOPSemployeethatalsoholdsasalariedposition,buthasNOTbeen
continuouslyemployedbytheStateofFloridaasasalariedemployeesincepriortoApril1,
1986.CorrectretirementcodeisZM.
IndividualisanOPSemployeethatalsoholdsacareerserviceposition.Employeehasbeen
continuouslyemployedbytheStateofFloridaasasalaried(notOPS)sincepriortoApril1,
1986.CorrectretirementcodeisZX.
Rehiredretiree
IndividualisanOPSemployeethatretiredfromaFloridaRetirementSystememployerand has
beguntoreceivebenefitsfromthesystemorhasreachednormalretirementageunderthe
plan.CorrectretirementcodeisZM.
OPSeligibletoparticipateintheOPSFICAAlternativeRetirementPlan
IndividualisatemporaryorseasonalOtherPersonnelServicesemployeethatdoesotherwise
meetcriteriatobeexemptfromthealternativeplan.Correctretirementcodeis ZA.
OtherperInternalRevenueCode§3121(b)(7)(F)
Employeeisaclient,inmateorresidentofaStatehospital,home,orinstitution.Correct
retirementcodeisZX.
Employeeishiredtorelieveanindividualfromunemployment.CorrectretirementcodeisZX.
Employeehiredtemporarilyforemergenciesornaturaldisasters.CorrectretirementcodeisZX.
PartII.Reasonemployeeiseligibleforrefund (continued)
Nonresidentalien
IndividualisanonresidentalienthatqualifiesforInternalRevenueCode§3121(b)(19)
exemptionbymeetingall ofthefollowingqualifications:
TheydonotpossessanUSCISFormI551,PermanentResidentCard(greencard)
Theydonotsatisfythesubstantialpresence test(SeeIRSPub515)
TheyarepresentintheU.S.underanF1,J1,M1,orQ1visa,and
Theyareperformingservicesinaccordancewiththeprimarypurposeofthevisa’sissuance
Correctretirementcodeis(circleone):ZXHDHFONPDPF
*BureauofStatePayrollsmayrequestadditionalinformationtoverifyeligibility
PartIII.Tobecompletedandsignedbyemployeeifrefundrequestedisfora
priorcalendaryear
Underpenaltyofperjury,I,(employee),havenotandwillnot
requestarefundorcreditformy(yearsoverpaid)overpaymentofSocialSecurity
and/orMedicaretaxesfromtheInternalRevenueService.Anyrefundorcreditalreadysoughthas
beenrejected.
Employee'sSignature:
Date:
PartIV.Additionalinformation
AdditionalMedicareTax:
BeginningJanuary1,2013,theAffordableCareActadded§3101(b)(2).ThisincreasestheMedicaretax
byanadditional0.9%foremployeecontributionsonwagesthatexceedathreshold,whichiscurrently
$200,000.ThereisnoadditionalMedicaretaxforemployersonwagesthatexceedthisthreshold.The
proceduralrulesstatethatprioryearadjustmentsaretobetreatedlikeFederalIncomeWithholding
tax.Therefore,BOSPwillnotprocessrefundsforprioryearadditionalMedicaretaxamounts.The
employeeistoreconcilethedifferencewhenfilingtheirIndividualIncomeTaxReturn.
RetirementCodeAdjustments:
Itmaybenecessarytoprocessanonlineretirementadjustmentiftheemployeewaspreviously
enrolledinanFRSretirementplanthatrequiredanemployeecontributionwhichwasdeductedfrom
theirpayundertheincorrectretirementcode.Theemployeewouldbeduearefundfortheemployee
contributionamountwhichwasdeducted,ifthenewretirementcodedoesnotalsorequirean
employeecontributionamount.
DFS-A3-1932 (Rev. 5/16/13)