Client has filed his 4029 exemption and has it for 2007. Can I amend 3 years back and get a refund of his SE tax? Or does it only work for the year he becomes exempt? Also, wife is not exempt, but worked for an exempt employer, they did not withhold FICA taxes. ( I know they should have) How do I report that on her tax return. Should I report as 1099, or wait and let IRS catch the employer?