Under my visa as a temporary nonresident alien, I'm not subject
to social security and Medicare withholding. My employer withheld the taxes
from my pay. What should I do to get a refund of my social security and Medicare?
If social security tax and Medicare were withheld in error from pay received
which was not subject to the taxes, you must first contact the employer who
withheld the taxes for reimbursement. If you are unable to get a refund from
the employer, file a claim for refund with the Internal Revenue Service on Form 843 (PDF), Claim for Refund and Request for Abatement.
You must attach the following to your claim:
a copy of your Form W-2 (PDF), Wage and Tax
Statement, to prove the amount of tax withheld;
Form I-797, INS Approval Notice, is needed if you have changed
your status from F-1 or J-1 to another status prior to filing the claim;
if your visa status changed during the tax year you should attach copies
of the pay stubs that cover the period of exemption from social security taxes;
a copy of INS Form I-94, Arrival/Departure Record, if you are still in
the United States;
a copy of your valid entry visa;
Form 8316, Information Regarding Request for Refund of Social Security
Tax, , or a signed statement stating that you have requested a refund
from the employer and have not been able to obtain one; and
a copy of Form 1040NR (PDF) , US Nonresident
Alien Income Tax Return (or Form 1040NR-EZ (PDF)),
for tax the year in question. Processing of your claim may be delayed if you
submit it less than six weeks after you filed Form 1040NR or 1040NR-EZ.
In addition to the documentation listed above foreign student visa holders
should also attach the following:
a copy of Form I-20, Certificate of Eligibility, endorsed by your student
advisor and stamped by the Bureau of Citizenship and Immigration Services;
and
a copy of the Employment Authorization Document of your Optional Practical
Training (e.g., Form I-766, I-538 or 688B).
if you are an exchange visitor, attach a copy of Form IAP-66 or DS-2019
to your claim.
File the claim, with attachments, with the IRS where the employer's returns
were filed. If you do not know where the employer's returns were filed, send
your claim to the Internal Revenue Service Center, Philadelphia, PA 19255.
For more information, refer to Publication 519, U.S. Tax Guide
for Aliens .
