FICA refund for J-1 participants: Form 843

Many J-1 participants are exempt from Social Security and Medicare tax. If it was withheld, you can claim it back.

Under IRC 3121(b)(19), pay of a nonresident alien in J-1 status is generally exempt from Social Security and Medicare (FICA) tax, as long as the individual remains a nonresident for tax. The exemption does not apply to every case, so we check your facts.

• Ask your employer to refund the tax first.

• If they do not, you can claim a refund from the IRS with Form 843, with Form 8316 explanations and supporting documents.

• Time limits apply under IRC 6511. In general the claim must be made within three years from when the return was filed or two years from when the tax was paid, whichever is later.

The FICA Tax Refund claim is $100 in our Shop.