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Students under F-1 visa who have been in the US for less than 5 years are not subject to Social Security and Medicare tax witholding. If your employer witheld Social Security and Medicare from your pay, you are entitled to a refund claim. You should FIRST contact the employer for reimbursement.
If you are unable to get a refund from the employer, file a claim for refund with the following completed forms and supporting documents:
Complete forms (At least six weeks after filing your 1040NREZ or 1040NR):
*Important:In form 843, line 6 (labelled "Original Return") is a common place for error. Note that the appropriate box to be checked in that item is 941 and NOT 1040.
Similarly, the "Type of tax" in line 3 should be "Employment" and not "Income".
Attach photocopies of the following to your claim:
- Form 1040NR-EZ or 1040NR for the tax year in question
- Form I-94 (front and back)
- Form I-20 (pages 1-3, with page 3 showing the name and address of the employer that witheld social security and Medicare from you)
- Valid visa
- If relevant, the Employment Authorization Document of your OPT or Severe Economic Hardship work permit
File the claim, with attachments, to:
Internal Revenue Service Center
Austin, TX 73301