Social Security and Medicare Tax Refund

Some students and scholars are exempt from Social Security and Medicare taxes. This means that they can ask the government not to take money for those programs out of their paycheck. In order to qualify, you must fulfill the following criteria:

• You hold an F-1 or J-1 visa.
• You are considered a nonresident alien for tax purposes.
• You work on-campus, off-campus with DHS permission, or are undergoing approved practical or academic training.

To claim an exemption from social security tax, you must provide verification of visa status and proof of work permission to the employer.

Occasionally, Medicare Taxes are withheld in error. Nonresidents may not request a refund of Medicare Taxes on their annual income tax report.

To file a refund request, you have two options:

1. Use Sprintax RETURNS electronically
2. Manually complete and mail the IRS Form 843

Use Sprintax RETURNS. For a few, Sprintax RETURNS will use your data and issue the up-to-date forms and instructions to issue your refund.

1. Complete IRS Form 843 “Claim for Refund and Request for Abatement.” Put an address on Form 843 that will be accurate for the next 6 months.
2. Attach copies of the Form W-2, a copy of your Form I-94, and proof of work permission:
   1. An EAD (for example, for OPT), 
   2. Page Two of your I-20 (if CPT), or 
   3. your DS-2019 (if Academic Training) 
   4. If the employer was UC, copy your W-2 and I-20 / DS-2019. ‘University of Cincinnati’ is printed somewhere on both. Highlight where it says ‘University of Cincinnati’ and attach them to your documents. This is your work permission.
3. Photocopies of your passport biographical page and visa stamp.
4. A letter from your employer that states they will not refund you the withheld Medicare/Social Security taxes in question and will not be filing for a refund themselves. If UC is the employer, you can request this letter by emailing UCTaxDept@uc.edu.
5. If you are a F or J Visa holder, you also need to complete Form 8316.
6. Make copies of the documents and keep them with your tax records.
7. MAIL the forms with copies of your W-2 and I-94 card to the required IRS service center.

This is not a fast process. Wait at least 60 days before contacting the IRS by phone to verify the status of the refund request.

If employed by UC, include a photocopy of your I-20 and highlight on page one where its states “University of Cincinnati.”  Also highlight where it states “University of Cincinnati” on your W-2 photocopy.

If employed by another employer, highlight the employer's name and your OPT/CPT approval on page two of your I-20 photocopy. Also highlight this employer's name on the included W-2 photocopy.