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FICA tax refunds for deferred compensation denied

Beavis v. United States (Fed. Cir. 2025)

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Tax Coda
Oct 29, 2025
∙ Paid

The Federal Circuit affirmed dismissal of retired United Airlines pilots’ FICA tax refund suits, holding that FICA taxes on deferred compensation under 26 U.S.C. §3121(v)(2) were lawfully assessed when benefits began, even if the plan later terminated and benefits were not fully received.

Holding

The court held that the FICA taxes paid on the present valu…

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