Collecting Prior Year's Fica not withheld from Employee
An internal audit just determine an employee who is subject to FICA was setup incorrectly in the payroll system. No FICA was withheld for 2015, 2016 and 2017. How far back can we go to try to collect the tax from the employee? We will contact the employee about the 2017 tax and request payment by April 15, 2018. Can we go back and request the tax for 2015 and 2016 or do all prior year's tax need to be collected by the April 15th date?
How we prepare amened Forms W2s/941x depends on your answer.
Your time, assistance and guidance is much appreciated.