The way it works, people on a J-1 Visa usually don't have social security taxes withheld from their pay. The IRS, however, generally defers to the employer to do the right thing about withholding FICA taxes. For that reason, your client should first go to his former employer and request that they refund his FICA taxes. If they refuse, you can file a Form 843 on behalf of your client, requesting a refund directly from the IRS. However, the chances of getting the FICA taxes refunded are quite small.





Most payroll departments at the hospitals aren't that familiar with the rules for withholding social security taxes for foreign trainees. My clients usually tell their employer up front that they're here in the US under a J-1 Visa and are not subject to FICA taxes. Hopefully, that's enough to convince the employer not to withhold those taxes.





The issue that your client was talking about on our site was the FICA refund for medical residents and fellows (http://www.mdtaxes.com/news0201.html). It doesn't really apply to your client's issue. I think your client will have a better chance getting back his FICA taxes by explaining to the IRS that he was on a J-1 Visa, instead of going the route explained in the newsletter. That's if he's not fortunate enough to get his taxes refunded by his former employer.

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Replying to:

One of the new MD clients I got is from India who is working on J-1 visa and his wife is on J-2 visa. They asked me about the social security taxes that they paid earlier. His current employer does not withhold his SS taxes. He wants to get his and his wifes' SS taxes back. Are you familiar with that? He mentioned that he found something on your website too in regards to that.

Zip Code: cpa@mdtaxes.com