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That's correct -- same EIN, no excess FICA. And if the employer is a jerk (government agency?) you have to follow the 843 procedure. Those may not be as backlogged as other claims, but I wouldn't expect a fast refund. You can review the Internal Revenue Manual on how these are processed; here is part of it. Note that they still want a statement from the employer.
Excess Social Security and Medicare Tax Withheld — Employee Claims for Refund
Treasury Regulations Section 31.6402(a)-2(b) provides that employees may file claims for refund of excess social security and Medicare tax collected in error when the employer has not repaid or reimbursed the employee, nor has the employee authorized employer to file a claim for refund. These claims will generally be filed on Form 843, Claim For Refund and Request for Abatement.
Caution:
The procedures in this IRM subsection do not apply to excess Additional Medicare Tax (AdMT) withheld by an employer. If a claim is received for excess AdMT, disallow the claim as per the instructions in row 6 or row 7 (as appropriate) of the table in (3) below. Instruct the claimant in the 105C disallowance letter that any excessive withholding of AdMT must be claimed on a Form 1040 or Form 1040-X with attached Form 8959, Additional Medicare Tax.
Upon receipt of a claim:
Review the employer’s Form 941 account for the last quarter of the year in which FICA wages were paid. If necessary, review the employee’s Form 1040 to verify claim information.
Reminder:
Use online research tools whenever possible. Do not request tax returns from Files unless necessary.
The employee must include a statement from the employer indicating the employee has not authorized the employer to file a claim, nor had the employee been repaid or reimbursed by the employer for the amount overwithheld. Verify whether the required statement is attached to the Form 843.
