Getting a Refund of Medicare and Social Security Taxes

This information is only for individuals in F-1 and J-1 status who are considered nonresident aliens for tax purposes. J-2 visa holders with work authorization are subject to Social Security and Medicare withholding.

You are not subject to Social Security and Medicare tax withholding on your wages if:

• you have on campus employment, or
• you are authorized for Curricular Practical Training, Optional Practical Training, Academic Training, or Economic Hardship

How to Get a Refund

If your employer has withheld these taxes in error you can either request your employer to refund the taxes or file for a reimbursement from the Internal Revenue Service (IRS).

• Request a Refund from Your Employer

  The easiest way of getting a reimbursement of your taxes is to request that your employer refund you the money. If your employer is able to refund the Social Security and Medicare taxes, then no further action is necessary.

  However, some employers are not familiar with nonresident tax rules and may not know how to process a refund. If your employer doesn't refund your taxes,you will need to apply for a reimburesement fromthe IRS. 

• Request the IRS to Refund the Taxes

  If your employer is unable to refund these taxes, request a statement outlining their denial of your refund. You may then file Form 843 and Form 8316 to request a refund from IRS.

To file for a refund through the IRS, compile the following documents:

• Copy (front and back) of your Form I-20 or DS-2019 with any additional documentation that authorized your employment.
• Written statement that you unsuccessfully requested a refund of these taxes from your employer. (This can be the statement you obtained from your employer, or your own statement that you were denied a refund of these taxes by your employer and were unable to obtain a statement from them.)
• Completed Form 843
• Completed Form 8316
• Copy of your Form W-2
• Copy of the visa page of your passport
• Copy of Form 1040NR
• Copy of Form I-94
• Copy of your work authorization (A copy of your EAD authorizing OPT or Economic Hardship)