Office of International
Students & Scholars
International Center
421 Temple Street
New Haven, CT 06511
USA

Phone: 203.432.2305
Fax: 203.432.7166
email: oiss@yale.edu

Social Security Refund

Tax Withheld in Error Including Medicare

All resident taxpayers are required to pay a social security tax, which supports the social security system in the U.S. Non-resident taxpayers, including many international students and scholars, are not required to pay FICA or Social Security Tax. All other international students and scholars employed in the U.S. must pay social security and Medicare taxes, which total nearly 8% of their earned income.

This information is only for individuals in F-1 or J-1 status who are considered non-resident aliens for federal tax purposes.

  • F-1 or J-1 students usually become resident aliens for federal tax purposes after being present in the US for five calendar years
  • J-1 scholars usually become resident aliens for federal tax purposes after being present in the US for two calendar years, including any prior time spent as an F-1 or J-1 visa holder)

You are not subject to Social Security tax withholding (FICA, including Medicare) on your wages if:

  • you have on-campus employment, or
  • you are authorized for Curricular Practical Training (CPT) or Optional Practical Training (OPT), or
  • you are authorized for employment due to Economic Hardship

If your employer has withheld these taxes in error, follow these steps:

  • you must first request a refund of these taxes from your employer (if your employer is able to refund these taxes, no further action is necessary) - for Yale-earned income, contact the International Tax Office
  • if your employer is unable to refund these taxes, request a statement outlining their denial of your refund and file forms 843 and 8316

Instructions for Filing Form 843 and 8316

If you are unable to receive a refund of these taxes from your employer, you may then file Form 843 and 8316 to request a refund from the IRS. Make sure to include the following:

  • a completed 843 form (see IRS instructions)
  • a completed 8316 form
  • a copy of your W-2(s) that indicates the Social Security tax that was withheld in error
  • a copy of the current visa page of your passport
  • a copy of your I-94 card
  • if applicable, a copy of your I-20 form that indicates CPT or OPT authorization
  • if applicable, a copy of your EAD card authorizing OPT or Economic Hardship
  • a written statement that you unsuccessfully requested a refund of these taxes from your employer (this can be the statement that you obtained from your employer, or your own statement that you were denied refund of these taxes and were unable to obtain a statement from them)

Do not include these documents with your federal income tax return! These should be mailed separately to:

Internal Revenue Service
Austin Texas 73301-0215

Remember to sign and date your forms.

Keep copies of all forms and documents submitted.