Employers can electronically secure employee consents for FICA tax refunds

In a Revenue Procedure, the IRS has provided guidance to employers on the requirements for employee consents used to support a claim for the refund of overpaid Federal Insurance Contributions Act (FICA) taxes. It allows employee consents to be requested, furnished and retained in an electronic format as an alternative to a paper format. It also contains guidance concerning what constitutes “reasonable efforts” if an employee consent isn’t secured. (Rev. Proc. 2017-28)