I am currently a resident and I have read over the newest pdf file on IRS.gov on the FICA Refund.

Am I allowed to get a FICA Refund given all the information up to this point? If you read the latest proposed revenue procedure by the IRS, it makes it sound like residents are career employees and therefore do not qualify for the refund, but in fact, my understanding is that methods set forth by which they determine who is a career employee vs student employee do NOT apply to medical residents, post-doctoral fellows, etc. (page 5, section 2).

Therefore, my understanding of the last proposed revenue procedure is that it does not say one way or the other whether we can get the refund and that we must rely on prior rulings (e.g. the Minneanapolis ruling) to determine this.

Could someone please clarify this for me? The extra money would definitely be helpful for a poor resident. Thanks.

Allen

Zip Code: hungkit2@yahoo.com

It appears that this will be a work in progress - as the IRS has had at least two legal cases decided against them. The best chance you have of getting back your FICA, however, seems to be if the hospital files a claim on behalf of all the residents and aggressively pursues the claim with the IRS.

We'll all just need to keep up to date with this issue, so please keep posting whatever you find out.

Zip Code: cpa@mdtaxes.com