Rev. date: 12/19/2012
If social security tax and Medicare were withheld in error from pay received that was not subject to the taxes, you must first contact the employer 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;
- A copy of your valid entry visa;
- Copies of the pay stubs that cover the period of exemption from social security taxes if your visa status changed during the tax
year;
- A copy of INS Form I-94, Arrival/Departure Record if you are still in the United
States;
- A copy of Form I-20 if you have a F-1 visa;
- A copy of Form DS-2019 if you have a J-1 visa;
- Form I-766 if you are engaged in optional practical training or employment due to severe economic necessity,
and
-
Form 8316 (PDF),
Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type
Visa, a statement from your employer containing identical information, or a signed statement stating that you have requested a refund from the employer and have not been able to obtain one and indicating whether you have taken the amount of erroneously collected tax in claiming a credit or refund against income tax, and the amount, if any,
claimed.
Processing of your claim may be delayed if you submit it less than six weeks after you filed
Form 1040NR (PDF) or
Form 1040NR-EZ (PDF).
For where to mail your claim and more information, refer to
Publication 519,
U.S. Tax Guide for Aliens, Chapter 8 in the “Social Security and Medicare Taxes”
section.
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