The City has filed refund claims for both the employer's and employees' share of the FICA taxes paid on LoDI payments received by eligible uniformed members of the City's Correction, Fire, Police and Sanitation departments for a period of six months or less for the years 1989 through 2005.

Because FICA is paid both by the employer and the employee, and because the City remits the employees' share to the IRS on behalf of the employee, when requesting a refund, federal law requires that the employer also seek refunds on behalf of its employees. Please note, this statutory requirement does not prevent employees from seeking refunds themselves.

The New York Court of Appeals decided in Doctors Council v. NYCERS, 529 N.Y.S. 2d 732 (Ct. App. 1988), that doctors and dentists employed part-time by the City of New York were eligible to participate in a City pension plan. In 1992, this decision was modified to include part-time employees of the New York City Boards of Education and Higher Education.

Those individuals who timely return the signed consent form to the FICA Refund Claim Unit by Thursday, April 5, 2007 will receive their refund from the City once the IRS refunds the money to the City. Because the IRS will have to review the claims prior to paying out the refund, we cannot provide an estimate of when these payments will be received by the City.

The vast majority of employees included in the Doctors Council FICA Refund Claim authorized the City to collect their shares of the claim and forward the proceeds to them. A very few individuals did not.

Yes. Your refund checks will include the amount of FICA taxes withheld from your paycheck that are attributable to LoDI pay received for a period of six months or less AND statutory interest from the date of payment. The interest received is taxable and you will receive a 1099-int form.

Only the interest received with your FICA refund is taxable. You will receive a 1099-int form. The City of New York will report the interest amount to the IRS. This interest is taxable in the year received. No amended income tax returns for past years are required.

If you filed a FICA refund claim with the IRS seeking a refund of FICA taxes paid on LoDI payments received for a period of six months or less and received the refund, circle N for No for each year you received the refund on the consent form. You are not entitled to have this money refunded twice. If you filed for a FICA refund pertaining to LoDI with the IRS and had that claim rejected, circle Y for Yes for that year on the consent form.

LoDI is the acronym for Line of Duty Injury. Line of Duty Injury payments are authorized payments made, pursuant to statute, to eligible uniformed members of the City's Correction, Fire, Police and Sanitation departments who were out of work as a result of an injury which occurred in the line of duty.

No. However, we will refund the tax paid on diesel fuel that is lost in the course of handling, transportation, or storage under certain circumstances. See Regulation 1433. Generally, you should contact us as soon as possible after the event to request direction. Specific documentation is required depending on the circumstances. No. You may not claim a refund for the tax, but your customers can. The refund is due to your customers because they are the persons using fuel off the highway.

We anticipate that it will take at least six months from the time the City submits the employee consents form to the IRS until the IRS begins to pay the refunds to the City. We also anticipate that these payments will be made by individual year, not in one lump sum.

For tax year 2006, the City as part of its W-2 processing will ensure that authorized LoDI payments are reflected properly on your W-2 form. The employees’ share of the FICA taxes paid on LoDI payments will be issued by the NYC Office of Payroll Administration no later than April, 2007.

FICA is the acronym for the Federal Insurance Contributions Act. FICA consists of both Social Security and Medicare taxes. LoDI Payments received for more than six months had previously been deemed to be exempt from FICA tax withholding by the IRS under a separate statutory provision. Only LoDI payments made to an employee for a period of six months or less were subject to FICA taxes.

Send your claim to the address below unless you are filing a claim under the Motor Vehicle Fuel Tax or the Water Rights Fee program. See the individual program refund description for an explanation of the exceptions.

Contact the Fuel Taxes Division. Have your account number and the case ID number of your claim for refund available. We periodically select accounts for an in-depth review. We may recover all or part of a refund from you if we find that the refund or credit amount given to you was wrong.

We try our best to solve any of your issue. But in other case, we will replace your product/service offering you a new product/service of your choice.

If you filed for a FICA refund pertaining to LoDI with the IRS and you have not received the refund, circle Y for Yes for that year on the consent form. Yes. You are eligible to receive a refund. In order to obtain your refund, you must complete the consent form by circling Y for Yes or N or No for each year. Failure to return the signed consent form to the City by Thursday, April 5, 2007 will prevent you from being able to obtain your FICA refund.

We are currently accepting only certain tax forms and file formats electronically. Participants must pass certification testing for each tax form and file format. Some file formats may not apply to all tax forms. For more information, please visit our Electronic Filing Information - Motor Fuels Tax E-Filing webpage.

That depends on the reason for the claim. Generally, you must be able to show that you paid tax on the diesel fuel and used the fuel in a nontaxable manner. Examples of acceptable documentation include inventory records, fuel logs, purchase receipts or invoices, tank or meter readings, and worksheets showing the calculations or formula used to claim percentages of exempt usage of diesel fuel. We may request additional information during the review of your claim for refund.