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Medical Resident FICA Refund Claims:: Employer's Refund Claim Can Not be Amended to Add Additional Residents after Claim is Paid.

I was a medical resident who did not file an individual refund claim and was not included on my employer’s timely filed claim.  I have been told that final action has been taken on that claim.  How can I receive my share of the refund?

Final action on a claim occurs when the IRS has evaluated the claim and notified the employer of its determination whether to allow or disallow the claim.  Once final action has been taken on the claim, the claim can not be amended to include additional medical residents.  Your employer can tell you whether you were included on their timely filed claim. However, if you were not included on your employer's timely filed claim, for whatever reason, the IRS is no longer authorized to pay additional refunds .The period of limitations for filing a claim for tax periods before April 1, 2005 has expired so new refund claims can not be filed.

Page Last Reviewed or Updated: 10-Apr-2014