Some employers do not know about the specific regulations regarding the exemption from paying Social Security and Medicare (FICA taxes) for non-resident aliens in general and for non-residents aliens who are in the U.S. on a F-1 (even if on OPT or CPT), J-1, M-1, or Q-1 visa specifically. Thus they withhold FICA taxes in error.
Here is what you can do to get your taxes paid back:
Ask your employer to refund the taxes and if a W-2 was already issued, to give you a corrected W-2.
- Ask your employer to refund the erroneously withheld FICA taxes and if a W-2 was already issued, to give you a corrected Form W-2c for that year.
- If your employer refuses to refund the taxes, you can file Form 843 (for instructions see here) and the IRS will refund the money to you. The IRS will then send a request to the employer to correct their social security and Medicare reporting and the employer will have to send you a corrected W2c. Thus, it is actually in the employers' interest to give you the money back because they can then get their share of the taxes back as well and will not get a notice from the IRS which is always more work.
- You can find further information in this IRS Article on how to file for the refund and which forms you will need to attach to the refund application to the IRS.
Last Updated: March 6, 2009