What is "Excess Social Security Tax Withholding"?

​If you work for more than one employer during the year and your total income exceeds the Social Security wage limit, you may end up paying too much in Social Security tax. This happens because each employer withholds as if you're only working for them.
 
Social Security wage limit
For 2025, the maximum amount of income subject to Social Security tax is $176,100. Any income above this is not subject to Social Security tax.
 
When you might overpay
Because all employers will withhold up to the limit on their end, if you have multiple employers and your total earned income from these employers exceeds the wage limit, you may have too much paid into social security.
 
How your refund credit is calculated
If your total Social Security tax withheld on all W-2s exceeds $10,918.20 (which is 6.2% of $176,100 in 2025), any amounts above that figure can be credited on your tax return. NOTE: this wage limit applies to each individual, not to a married couple combined. So each spouse would be subject to Social Security taxes on income up to $176,100 in 2025. The refund credit is calculated separately for each individual taxpayer.
 
If you only had one job and too much was withheld
This is due to an employer error. In this case, it’s best to contact your employer for a correction and a revised W-2, as the refund credit won’t be applied through the tax return filing.