With regard to the overwithholding of FICA taxes which of the following statements is correct? If an employee overpays in FICA tax, the employee can claim a tax credit for the over-payment. If an employer overpays its share of FICA taxes on an employee, the employer is entitled to a refund of the over-payment. FICA tax includes the social security tax, Medicare tax and federal unemployment tax. Excess withholding of FICA tax will never occur when a taxpayer has two separate employers at the same time. Excess withholding of FICA tax cannot occur if a taxpayer changes jobs during the course of the year.