USA 941 & W-2 Corrections

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Hi everyone,
I have come across something new with a client and am seeking advice from colleagues. Thank you for your time and advice!

Client is a local government entity that has had multiple errors with their prior accounting firm. Some of their QuickBooks payroll items were setup incorrectly causing items to be included in gross wages and FICA taxed that should not have been. When looking over the employee's W-2's for the tax year in question, I noticed that the prior CPA firm included the amount of over withheld FICA taxes in Box 2 (Federal income tax withheld). I have never seen this done before and am majorly questioning if this is even acceptable? I have always corrected the 941's and then received reimbursement from the IRS for employee portion and for the employees portion this way with a written consent form.

Example W-2:

Box 1: $1,288.95
Box 2: $40.93
Box 3: $762.90
Box 4: $47.30
Box 5: $762.90
Box 6: $11.06

This employee had no federal income tax withheld. There was an overpayment of FICA taxes during the year in the amount of $40.93. Was this an acceptable way to receive the employee portion back through income tax return? I have never seen it done this way and question the legitimacy. Thank you!
 

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