what tax does the IRS use for filing FWT or FICA or both?

Answer 1

FICA tax is usually not an issue on the tax return for employees since the correct amount has already been paid. Only the Federal income tax you have paid figures on the return.

But sometimes the FICA taxes figure into the Federal tax return.

Examples:

1. You were employed but for some reason you didn't pay enough FICA taxes. In this case, the underpaid FICA tax is paid on the income tax return.

2. You were employed by several employers who took out the right amount of FICA tax, but because your total income is over the Social Security tax maximum income level of $94,200, you have paid too much Social Security tax. The excess SS tax is treated as a payment on your income tax return.

3. You were self-employed. You need to figure your FICA tax on your income tax return and it becomes a payment due on your income tax return. You pay basically double FICA taxes, known as Self-Employment Tax.

Answer 2

In most cases you use solely the income tax that was withheld. Generally FICA is not an issue on your income tax return.

Never seen item 1 above. Have seen item 2. Item 3 is not paying FICA but instead it would be self emplyment tax.