rasikaq,

Let me clarify what I said in my response. What I said wasn't strictly correct, in a case where a single employer is responsible for the over-withholding. Here's a quote from the IRS instructions for Form 1040 (from <http://ftp.fedworld.gov/pub/irs-pdf/i1040gi.pdf>)...

Line 62
Excess Social Security and
RRTA Tax Withheld

If you, or your spouse if filing a joint return,
had more than one employer for 1999 and
total wages of more than $72,600, too much
social security tax may have been withheld.
You can take a credit on this line for the
amount withheld in excess of $4,501.20. But
if any one employer withheld more than
$4,501.20, you must ask that employer to
refund the excess to you. You cannot claim
it on your return. Figure this amount sepa-
rately for you and your spouse...

This is from the horse's mouth! (so to speak...)
Phooley