Claim for Refund and Request for Abatement
Social Security and Medicare Tax Liability
Generally, services performed by you as a nonresident alien who are
temporarily present in the U.S. in F-1, J-1, M-1, or Q-1 status as a
nonimmigrant student, scholar, teacher, researcher, and trainee (including
medical interns) are not covered under the social security program if the
services are performed to carry out the purpose for which you were admitted to
the United States. This means that there will be no withholding of Social
Security or Medicare taxes from the pay you receive for these services.
These types of services are very limited, and generally include only on-campus
work, practical training, and economic hardship employment.
Federal tax regulations state that spouses and dependents of alien students,
scholars, trainees, teachers, or researchers, temporarily in the U.S. in F-2,
J-2, M-2, and Q-3 status, are not exempt from Social Security and
Medicare taxes on any wages they earn in the U.S. That is because they
did not enter the U.S. for the primary purpose of engaging in study, training,
teaching, or research.
Refund of Taxes Withheld in Error
If Social Security or Medicare taxes were withheld in error from pay that
is not subject to these taxes, contact the employer who withheld the taxes for
a refund. If you are unable to get a full refund of the amount from your
employer, file a claim for refund with the Internal Revenue Service on Form 843.
Attach the following items to Form 843
A copy of your Form W-2 to prove the amount of social security and Medicare
A copy of your visa.
Form I-94 (Arrival-Departure Record).
If you have an F-1 visa, Form I-20.
If you have a J-1 visa, Form DS-2019.
If you are engaged in optional practical training, Form I-766 or Form I-688B.
A statement from your employer indicating the amount of the reimbursement your
employer provided and the amount of the credit or refund your employer claimed
or you authorized your employer to claim. If you cannot obtain this statement
from your employer, you must provide this information on your own statement and
explain why you are not attaching a statement from your employer or on Form
8316 claiming your employer will not issue the refund.
If you are an F, J, or M visa holder you also need to complete Form 8316.
You do not need to file Form 843 or Form 8316 if your employer agrees to refund
Where To File
File Form 843 (with attachments) with the IRS office where your
employer’s returns were filed. If you do not know where your employer’s returns
were filed, file Form 843 with the
Department of the Treasury, Internal Revenue Service Center
Austin, TX 73301-0215, USA