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 Terry’s two jobs: 

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

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

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

d. Terry will claim a credit for excess Social Security and Medicare 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.