Mobilized National Guard and Reserve members and their employers may be in for a refund on some taxes the employers paid the federal government. Retired Army Reserve Lt. Col. Frank Scattene, a certified public accountant, has found a government rule stating Guard and Reserve service members are exempt from paying taxes on “supplemental income” used by employers to pay into programs such as Medicare and Social Security. He said employers may file an amended tax return, using Form 941 to seek adjustment under special rules of Section 6413 of the Internal Revenue Code and Treasury Regulations 31.6413(a)-2. Under this procedure, the employer would receive both the employer share and the employee share of the erroneously paid FICA tax, he explained. He added that, if the employer declines to reimburse the FICA to the employee, the Guard or Reserve member may file a refund claim using IRS Form 843.