Terry worked for two employers during 2018. The amount of wages paid to Terry by both employers totaled $168,400 and the employers properly withheld both income and employment taxes. As a result of Terrys two jobs:

a. Terry will claim a credit for excess Social Security and Medicare taxes on his 2018 income tax return

b. Terry will request a refund of overpaid employment taxes from his second employer

c. Terry will receive a credit against his employment taxes in 2019

d. Terry will claim a credit for excess Social Security taxes on his 2018 income tax return

e. Terry will file a Form 843 with the Social Security Administration to claim back excess withheld employment taxes