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LoDI Refund Claim

The Federal Government finally paid the City the full amount due on the outstanding LODI claims. The 1991-1992 Uniformed LODI FICA refunds were delayed due to the reconciliation of interest paid on the claims by the Internal Revenue Service. This reconciliation is now complete for 1991 and nearly complete for 1992. It is anticipated that refunds covering 1991 will be sent to claimants in May 2010 and that the refunds covering 1992 claims will be sent to claimants approximately one month later. All refunds for years 1989-90 and 1993 through 2005 have already been paid.

LoDI Refund Claim was filed with the Internal Revenue Service on Friday, January 4, 2008
The City reached a settlement with the Internal Revenue Service (IRS) involving FICA (i.e. Social Security & Medicare) tax refunds to both the City and eligible uniformed members of the City's Correction, Fire, Police and Sanitation Departments. The years covered by this settlement are 1989 through 2005. Eligible uniformed members of these departments who were on authorized Line of Duty Injury (LoDI) leave at some point during the years 1989 through 2005 will likely be eligible for a refund of the FICA taxes paid on LoDI payments received for a period of six months or less. Correction, Fire and Police Department members are eligible from 1989 while Department of Sanitation members are eligible from 1992.

Uniformed LoDI FICA Refunds 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 year 1991 refund checks were dated 5/7/2010.
The tax year 1992 refund checks were dated 6/3/2010.
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 are dated 11/3/2008.
The tax year 2002 refund checks are dated 11/12/2008.
The tax year 2003 refund checks are dated 11/13/2008.
The tax year 2004 refund checks are dated 11/14/2008.
The tax year 2005 refund checks are dated 11/17/2008.

There were SEPARATE checks for each tax year.

The Office of Payroll Administration FICA Refund Claim Unit can be reached through email at Lodi_FICARefund@payroll.nyc.gov or by telephone at (212) 669-2333, (212) 669-4133, and (212) 669-3669. Fax inquiries can be sent to (212) 669-3377.

See Press Release from NYC Law Department

Please note that LoDI payments received for a period of greater than six months have previously been deemed to be exempt under a separate statutory provision and thus are not part of this refund.

In order to collect a refund in connection with this settlement, eligible uniformed members must have submitted a signed consent form to the City allowing the City to collect the refund on the employees' behalf. Once the IRS refunds the monies to the City, the City will then remit the money to the employee. In the absence of a signed consent form from an employee, that employee will not be able to participate in this settlement. Moreover, that employee may be forever barred from collecting a refund of these amounts since his/her time for filing an individual refund claim will likely have expired.

Learn more from the LoDI FAQs



Deadlines
The Office of Payroll Administration (OPA) gathered the data it needed to reach out to every affected employee. On Monday, February 5, 2007, OPA mailed the letters explaining the refund process and the years for which that employee may be entitled to a FICA refund. Enclosed with this letter was the consent form employees were required to sign and return to the City in order to collect their refund.


How to change your address
OPA has obtained mailing addresses from the City's Payroll Management System as well as other sources. If you believe that your address has changed complete the Change of Employee Address for LoDI FICA Refund Claim form. The form is to be sent to:

The City of New York Office of Payroll Administration
FICA Refund Claim Unit
One Centre Street Room 200N
New York, NY 10007

It can be faxed to 212 669-3377.

Please note: Completing this form will not change the City’s Payroll Management System address. Should you choose to change the City's Payroll Management System address, you must contact your City agency’s personnel division to change your address.

Form Change of Employee Address for LoDI FICA Refund Claim


Contact Information
For inquiries regarding the FICA Refund Claim you can use any of the following options.

By mail:
The City of New York Office of Payroll Administration
FICA Refund Claim Unit
One Centre Street Room 200N
New York, NY 10007

Online:
LoDI Refund Inquiry

Fax: (212) 669-3377

Telephone: (212) 669-2333

Use the fax number or the mailing address above to send us your Change of Employee Address for the LoDI FICA Refund Claim.


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