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.
- Questions and Answers
- News release
Page Last Reviewed or Updated: March 02, 2010