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LoDI Refund Claim FAQ

What is LoDI?
What is the LoDI FICA Refund Claim?
What is FICA?
Why aren’t LoDI payments received for a period of more than six months included in these refund claims?
What do I have to do to collect my refund?
How do I get a consent form?
How do I contact OPA with my questions?
Will I receive interest with my FICA refund?
Is the FICA refund taxable?
When can I expect to receive the letter and consent form from the City?
I worked for another City Agency as a uniformed member and was hurt on that job too. Am I eligible?
I filed for a FICA refund with the IRS on my own. What do I do now?
I filed for a FICA refund with the IRS on my own and my case is still pending. What do I do now?
I am now retired, am I still eligible?
How do I determine if I am an eligible uniformed member of the City’s Correction, Fire, Police, or Sanitation Department?
I received LoDI payments in more than one uniformed agency, will I get two letters?
Why does the City have to claim my FICA refund?
What are the FICA Refund Claim Unit’s business hours?
How do I go about collecting this refund on behalf of a deceased member of a uniformed force?
Is the City collecting any funds from this law suit?
Which uniformed agencies are involved in this FICA refund claim?
How do I get a copy of my W-2 forms?
Will my pension benefits be affected?
I received LoDI pay when I was a member of the Housing Authority Police force or Transit Authority Police force, prior to them being made part of the NYPD. Am I eligible for a refund of the FICA taxes paid on these LoDI payments?
I received LoDI payments during the year 2006, will I get a refund?
What do I do if the letter I received is for a deceased family member?
What if I do not circle yes or no?
Does my signature need to be notarized?
Do I need proof if the person on the letter is now deceased?
Why would I circle N to any of the amounts offered to me?
If I deliver my signed consent form to OPA will I receive a receipt?
May I sign the consent form on behalf of someone else?
How were the amounts determined?
Where do I mail the signed consent form?
When is the deadline to sign and submit the signed consent form?
The address on the letter and consent form I received is incorrect, how can I change it?
I never received a letter and I believe I am eligible for a refund, what should I do?
I am not sure if I should have received a letter, who do I contact to find out if I am eligible for a refund?
What do I do if my name is spelled incorrectly?
What do I do if my Social Security Number is incorrect?
What if I miss the deadline date?
How should I complete the consent form if I disagree with the amounts? What are my options?
When were the FICA refund checks mailed?
What happened to the 1991 and 1992 tax year refunds?

What is LoDI?
LoDI is the acronym for Line of Duty Injury. Line of Duty Injury payments are authorized payments made, pursuant to statute, to eligible uniformed members of the City's Correction, Fire, Police and Sanitation departments who were out of work as a result of an injury which occurred in the line of duty.

What is the LoDI FICA Refund Claim?
The City has filed refund claims for both the employer's and employees' share of the FICA taxes paid on LoDI payments received by eligible uniformed members of the City's Correction, Fire, Police and Sanitation departments for a period of six months or less for the years 1989 through 2005.

What is FICA?
FICA is the acronym for the Federal Insurance Contributions Act. FICA consists of both Social Security and Medicare taxes.

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Why aren’t LoDI payments received for a period of more than six months included in these refund claims?
LoDI Payments received for more than six months had previously been deemed to be exempt from FICA tax withholding by the IRS under a separate statutory provision. Only LoDI payments made to an employee for a period of six months or less were subject to FICA taxes. Consequently, we are only claiming a refund of those FICA taxes paid on LoDI payments received for six months or less.

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What do I have to do to collect my refund?
Every employee entitled to a refund must have submitted a consent form to the City permitting the City to collect the refund on that employee's behalf. The IRS will not refund an employee's share unless a consent form has been signed and timely returned. The City mailed on Monday, February 5, 2007 to each eligible employee a letter explaining the steps they will need to take in order to obtain their refund and a consent form for them to sign and return to the City. The City filed the refund claim with the Internal Revenue Service on Friday, January 4, 2008.

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How do I get a consent form?
The City mailed a consent form and a letter explaining the process to every employee who is eligible to receive a refund on Monday, February 5, 2007. The City's Office of Payroll Administration (OPA) gathered from each individual agency the information needed to send out these letters. The City filed the refund claim with the Internal Revenue Service on Friday, January 4, 2008. NO EXTENSIONS WILL BE GRANTED and NO EXCEPTIONS WILL BE MADE. Failure to timely return your consent form prohibited you from collecting your refund under this settlement.

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How do I contact OPA with my questions?
The Office of Payroll Administration can be reached through email at Lodi_FICARefund@payroll.nyc.gov. You can call us at 212 669-2333. You can fax inquiries, but not signed consent forms to 212 669-3377. CONSENT FORMS WILL NOT BE ACCEPTED BY FAX. Consent forms had to have been mailed or hand delivered to:
Office of Payroll Administration
FICA Refund Claim Unit
1 Centre Street Room 200N
New York, NY 10007.

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Will I receive interest with my FICA refund?
Yes. Your refund checks will include the amount of FICA taxes withheld from your paycheck that are attributable to LoDI pay received for a period of six months or less AND statutory interest from the date of payment. The interest received is taxable and you will receive a 1099-int form.

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Is the FICA refund taxable?
Only the interest received with your FICA refund is taxable. You will receive a 1099-int form. The City of New York will report the interest amount to the IRS. This interest is taxable in the year received. No amended income tax returns for past years are required.

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When can I expect to receive the letter and consent form from the City?
On Monday, February 5, 2007, OPA mailed out consent forms and letters to all eligible uniformed employees explaining the refund process and the years for which they may be entitled to a FICA refund. Please note that in order to receive a refund you MUST have returned this consent form to the address provided in the letter.

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I worked for another City Agency as a uniformed member and was hurt on that job too. Am I eligible?
Yes. You are eligible to receive a refund of the FICA taxes paid in connection with that authorized LoDI leave. In order to obtain your refund, you must have completed the consent form by circling Y for Yes or N for No for each year that you were out on LoDI leave. Failure to return the signed consent form to the City would have prevented you from being able to obtain your FICA refund pursuant to this settlement.

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I filed for a FICA refund with the IRS on my own. What do I do now?
If you filed a FICA refund claim with the IRS seeking a refund of FICA taxes paid on LoDI payments received for a period of six months or less and received the refund, circle N for No for each year you received the refund on the consent form. You are not entitled to have this money refunded twice.

If you filed for a FICA refund pertaining to LoDI with the IRS and had that claim rejected, circle Y for Yes for that year on the consent form.

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I filed for a FICA refund with the IRS on my own and my case is still pending. What do I do now?
If you filed for a FICA refund pertaining to LoDI with the IRS and you have not received the refund, circle Y for Yes for that year on the consent form.

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I am now retired, am I still eligible?
Yes. You are eligible to receive a refund. In order to obtain your refund, you must complete the consent form by circling Y for Yes or N or No for each year. Failure to return the signed consent form to the City would have prevented you from being able to obtain your FICA refund.

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How do I determine if I am an eligible uniformed member of the City’s Correction, Fire, Police, or Sanitation Department?
In order to determine whether you are an eligible member you must contact your agency and ask whether you were eligible to, and in fact did, receive LoDI pay during any period between 1989 and 2005.

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I received LoDI payments in more than one uniformed agency, will I get two letters?
No. You received one letter that covers all your LoDI payments.

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Why does the City have to claim my FICA refund?
Because FICA is paid both by the employer and the employee, and because the City remits the employees' share to the IRS on behalf of the employee, when requesting a refund, federal law requires that the employer also seek refunds on behalf of its employees. Please note, this statutory requirement does not prevent employees from seeking refunds themselves. This is why the IRS requires that consent forms be completed by all employees, swearing under penalties of perjury that they did not file their own refund claim and obtain a refund of these amounts, before the IRS will pay over that employee's share of the refund to the City.

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What are the FICA Refund Claim Unit’s business hours?
Monday through Friday 8:30 a.m. through 5:00 p.m.

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How do I go about collecting this refund on behalf of a deceased member of a uniformed force?
You will need to send the FICA Refund Claim Unit an original death certificate along with the signed consent.

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Is the City collecting any funds from this law suit?
The City has filed refund claims for the years 1989-2005 for the employer’s share of Social Security/Medicare (FICA) taxes paid with respect to LoDI payments.

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Which uniformed agencies are involved in this FICA refund claim?
The City’s Correction, Fire, Police and Sanitation Departments.

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How do I get a copy of my W-2 forms?
You can request a duplicate W-2 from your agency payroll office or from OPA. OPA will continue to provide duplicate W-2s for prior years.

Download the W-2 Duplicate Request form below, or call OPA at (212) 669-8555 to have it faxed to you. You may mail or fax your request to OPA as noted on the form.

A fee of $5 will be charged for each W-2 duplicate more than three years old. Payments may be made by:

  • Credit Card
  • Certified Check
  • Money Order
  • Debit Card (in person)
  • Payroll Deduction (for active employees only)

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Will my pension benefits be affected?
No.

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I received LoDI pay when I was a member of the Housing Authority Police force or Transit Authority Police force, prior to them being made part of the NYPD. Am I eligible for a refund of the FICA taxes paid on these LoDI payments?
Yes, however, this refund is not part of the settlement. Both the Housing Authority and the Transit Authority, at the City's suggestion, filed claims seeking refunds of the FICA taxes paid on LoDI payments received for a period of six months or less. Unfortunately, prior to 1995 these police forces were not part of the City of New York and thus these payments could not be included in the City's refund claims or in the litigation that occurred. Consequently, they are not included in this settlement with the IRS. The City, however, is working closely with the Housing and Transit Police forces and the IRS to pursue these refunds on behalf of these members and expect to be sending out information with details on how former members of the Housing and Transit Authorities will be able to collect these refunds. We will update this website with additional details as they become available.

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I received LoDI payments during the year 2006, will I get a refund?
For tax year 2006, the City as part of its W-2 processing will ensure that authorized LoDI payments are reflected properly on your W-2 form. The employees’ share of the FICA taxes paid on LoDI payments were issued by the NYC Office of Payroll Administration during March and April 2007.

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What do I do if the letter I received is for a deceased family member?
Write the FICA Refund Claim Unit immediately and send an original death certificate.

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What if I do not circle yes or no?
In order to obtain your refund, you must have completed the consent form by circling Y for Yes or N for No for each year. Failure to circle Yes for any year for which you are otherwise eligible for a refund would have prevented you from obtaining a refund for that year.

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Does my signature need to be notarized?
No. A notarized signature on the consent form is not required.

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Do I need proof if the person on the letter is now deceased?
Yes. You will need to send the FICA Refund Claim Unit an original death certificate.

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Why would I circle N to any of the amounts offered to me?
By circling Yes, you are swearing, under penalties of perjury, that you did not (1) file an individual refund or seek a credit for these amounts or if you did that your claim was rejected by the IRS and (2) that you did not already receive a refund of these amounts. Consequently, if you filed for a FICA refund pertaining to LoDI with the IRS and received the refund, you must circle N for No on the consent form for each year that you already received your refund.

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If I deliver my signed consent form to OPA will I receive a receipt?
No. Please make and keep a copy of the signed consent form for your records.

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May I sign the consent form on behalf of someone else?
The signature on the consent form is signed under the penalties of perjury. By signing you declare that you examined these statements and to the best of your knowledge and belief they are true, correct and complete.

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How were the amounts determined?
Your agency provided records indicating the dates that you received LoDI payments during the years 1989-2005. The LoDI Social Security and Medicare Wage amounts shown on the letter were based on these dates.

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Where do I mail the signed consent form?
Employees must have signed and returned the consent form to:
Office of Payroll Administration
FICA Refund Claim Unit
1 Centre Street Room 200N
New York, NY 10007

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When is the deadline to sign and submit the signed consent form?
The signed consent form must have been returned in time for the City to submit the refund claim to the Internal Revenue Service on Friday, January 4, 2008. ABSOLUTELY NO EXTENSIONS WILL BE GRANTED AND NO EXCEPTIONS WILL BE MADE.

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The address on the letter and consent form I received is incorrect, how can I change it?
When you mail in the signed consent form, you should have replaced the printed address with the correct address by crossing out the incorrect address and providing the correct address.

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I never received a letter and I believe I am eligible for a refund, what should I do?
The City filed the refund claim with the Internal Revenue Service on Friday, January 4, 2008. Contact the FICA Refund Claim Unit through email at LoDI_FICArefund@payroll.nyc.gov.

You can fax inquiries to (212) 669-3377.

You can call us at (212) 669-2333.

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I am not sure if I should have received a letter, who do I contact to find out if I am eligible for a refund?
Contact the FICA Refund Claim Unit through email at LoDI_FICArefund@payroll.nyc.gov.

You can fax inquiries but not signed consent forms to (212) 669-3377.

You can call us at (212) 669-2333.

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What do I do if my name is spelled incorrectly?
Send a signed copy of your social security card to OPA’s FICA Refund Claim Unit. We will only change your name in the refund claim based on your social security card.

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What do I do if my Social Security Number is incorrect?
Send a signed copy of your social security card to OPA’s FICA Refund Claim Unit. We will only change your name in the refund claim based on your social security card.

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What if I miss the deadline date?
The City filed the refund claim with the Internal Revenue Service on Friday, January 4, 2008. ABSOLUTELY NO EXTENSIONS WILL BE GRANTED AND NO EXCEPTIONS WILL BE MADE.

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How should I complete the consent form if I disagree with the amounts? What are my options?
OPA can only rely on the records provided by your agency in submitting its refund request. If you dispute the amounts listed, you must have contacted your agency to determine the correct amount of leave. The City filed the refund claim with the Internal Revenue Service on Friday, January 4, 2008. ABSOLUTELY NO EXTENSIONS WILL BE GRANTED AND NO EXCEPTIONS WILL BE MADE.

Please note, however, in order to obtain your refund, you MUST complete and promptly return the signed consent form by circling Y for Yes or N for No each year. NO EXTENSIONS WILL BE GRANTED JUST BECAUSE YOU DISPUTE THE AMOUNTS LISTED. Thus be sure to circle all relevant years and submit the signed consent form promptly. If the form does not list LoDI pay in a year you believe you were out on authorized LoDI leave, make sure to circle Y for that year as well. This will ensure that you are not prohibited from collecting a refund in that year if your agency records are determined to be in error.

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When were the FICA refund checks mailed?
The tax year 1989 refund checks for uniformed LoDI FICA refunds claimed were dated 9/29/2008. The tax year 1990 refund checks were dated 10/9/2008. The tax years 1993 through 1997 refund checks were dated 10/17/2008. The tax year 1998 refund checks were dated 10/28/2008. The tax year 1999 refund checks were dated 10/29/2008. The tax year 2000 refund checks were dated 10/31/2008. The tax year 2001 refund checks were dated 11/3/2008. The tax year 2002 refund checks were dated 11/12/2008. The tax year 2003 refund checks were dated 11/13/2008. The tax year 2004 refund checks were dated 11/14/2008. The tax year 2005 refund checks were dated 11/17/2008. There were SEPARATE checks for each tax year.

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What happened to the 1991 and 1992 tax year refunds?
The City awaits the Internal Revenue Service to send those refunds.

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