Refund Social Security & Medicare Taxes
This information is only for individuals in F-1 and J-1 status who are considered nonresidents 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
If your employer has withheld there taxes in error, follow these steps:
- You must first request a refund of these taxes from your employer. (if your employer is able to refund the taxes, no further action is necessary)
- 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 the refund through IRS, compile the following:
- completed Form 843
- completed Form 8316
- copy of your W-2 copy of the visa page of your passport
- copy of Form I-94
- copy of your work authorization (A copy of you EAD authorizing OPT or Economic Hardship)
- copy of 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.)
- Do NOT include these documents with your income tax return
- Be sure to sign and date the forms and keep copies for your records
- Mail to:
Department of the Treasury Internal Revenue Service Austin, TX 73301-0215