Why aren’t LoDI payments received for a period of more than six months included in these refund claims?

LoDI Payments received for more than six months had previously been deemed to be exempt from FICA tax withholding by the IRS under a separate statutory provision. Only LoDI payments made to an employee for a period of six months or less were subject to FICA taxes. Consequently, we are only claiming a refund of those FICA taxes paid on LoDI payments received for six months or less.