{"data":{"id":"us/20-cfr-404.1275","jurisdiction":"us","citation":"20 CFR 404.1275","heading":"Adjustment of employee contributions—for wages paid prior to 1987.","body":"The amount of contributions a State deducts from an employee's remuneration for covered services, or any correction of that amount, is a matter between the employee and the State or political subdivision. The State shall show any correction of an employee's contribution on statements it furnishes the employee under § 404.1225 of this part. Where the State issues an employee a Form W-2 and then submits an overpayment adjustment but claims less than the total overpaid amount as a refund or credit, the State shall not correct the previously issued Form W-2 to reflect that adjustment.","path":["Title 20—Employees' Benefits","CHAPTER III—SOCIAL SECURITY ADMINISTRATION","PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- )","Subpart M—Coverage of Employees of State and Local Governments"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-20.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:45Z","sha256":"4af35fc2fc52734ccc62a781af5cf52c54e2bb852cb1b0def2321d4046738ba3","source_id":"us-cfr","stale":true,"prev":"us/20-cfr-404.1272","next":"us/20-cfr-404.1276"},"notice":"GroundRules: Original legal text. Not legal advice."}