they officially file with Social Security Adminstration for the amount. Evidenece of your student status and FICA Exempt should also be ted. But I don't know if your previous W-2 should also ba amended, check with payroll department. It also will affect your company's current quarterly payroll tax form 941, it takes 3 month or more to claim the refund from SSA. This happened to me as well. Not a big deal.