IRS didn't understand 941-X and sent refund in error
Client filed a 941 in 2016 with a typo. Wages were $144, but they put $1440 in the Medicare wages box. Tax was entered and paid correctly, though. They got a letter that Medicare wages on 941s didn't match Medicare wages on W-2. We filed a 941-X in which that box was corrected and the tax correction box left blank as there was no change. In the explanation I put that it was simply a typo in one box and there was no change to tax.
Today the client received a refund of the difference in Medicare tax. Should we file another 941-X and pay it back? Not sure how I will fill it out though.