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Social Security and Medicare Refund Claim

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):
1.) Form 843*
2.) Form 8316

*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:
1.) W-2
2.) Form 1040NR-EZ or 1040NR for the tax year in question
3.) Form I-94 (front and back)
4.) 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)
5.) Valid visa
6.) 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

 


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