Apply for a Refund of Social Security and/or Medicare Tax 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 obtain a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Attach the following items to Form 843.
Items to be Attached to Form 843 >>
- A copy of your Form W-2 to prove the amount of Social Security and Medicare taxes withheld.
- A copy of your visa.
- Form I-94 (or other documentation showing your dates of arrival or departure).
- If you have an F-1 visa, documentation showing permission to work in the U.S.
- If you have a J-1 visa, documentation showing permission to work in the U.S.
- If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U.S.
- 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 were exempt from Social Security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt.
Items to File to Obtain Refund >>
With attachments should be submitted to the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201–0038.
All forms can be found on the IRS site.
- IRS website
- IRS Forms and Publications
- Social Security Administration
- International Students And Social Security Numbers
- Your Social Security Number And Card
- Social Security Numbers for Noncitizens
- Identify Theft and Your Social Security Number
- Information for Foreign Students and Scholars – IRS website
- Tax Treaty Text Listed by Country
- Handbook for Employers