Tax Changes and Refunds for Medical Residents, id=219548,…

IRS to Honor Medical Resident FICA Refund Claims

The Internal Revenue Service has made an administrative determination to accept the position that medical residents are excepted from FICA taxes based on the student exception for tax periods ending before April 1, 2005, when new IRS regulations went into effect.

The IRS will, within 90 days, begin contacting hospitals, universities and medical residents who filed FICA (social security and Medicare tax) refund claims for these periods with more information and procedures.

Employers and individuals with pending claims do not need to take any action at this time.

Taxpayers with currently pending suits should contact the Department of Justice attorney assigned to the case.

Additional information:

  • Questions and Answers

  • News release

    Page Last Reviewed or Updated: March 02, 2010

How does one get access to the funds? I cannot force the IRS website to produce the claims form they repeatedly refer to…suggestions?

I assume Dave that this would being during your Dartmouth years. So I would contact the payroll people at Dartmouth and make a formal request to them for refund (if you’re lucky, they have filed previously for that. Also contact the US Attorney’s office in NH and see if you can get in touch with the person handling this. They may tell you to contact washington DOJ as there is a separate tax court and therefore there may be a separate central tax DOJ department.

Having said all that, call the IRS 800 number and ask first. Surprisingly, their customer service has improved greatly

If you’d like my further assistance, I have very reasonable rates (just kidding, my rates are exorbitant)


I will give you 0.5% of the money you collect that is owed to me…

Dave, you can only get a refund if Dartmouth filed for it… here’s something from the FAQ:

  • In reply to:
Can a FICA refund claim still be filed for periods before April 1, 2005?

No. The period of limitations for filing a claim for tax periods before April 1, 2005 has expired. If you are or were a medical resident, and you did not file an individual FICA refund claim, you may be covered by a FICA refund claim filed by your employer for the period you were a medical resident. You would need to contact your employer (or former employer) to see if they filed a FICA refund claim.

(the link to this is here .)

My guess is that my employer knew about this exemption and so it's "just" a question of my attempting to shake it loose from them....