Medical Resident FICA Refund Claims: Timely Filing of Claims
I recently heard about the Medical Resident FICA Refund Program. How do I apply?
The IRS will not accept a new claim for refund for FICA taxes for tax periods ending before April 1, 2005, because the period of limitations for filing a claim has expired. If you were a medical resident prior to April 1, 2005, and did not file an individual FICA refund claim, contact your employer (former employer) to see if you are covered by a a FICA refund claim your employer filed. If neither you nor your employer (former employer) filed a refund claim before the expiration of the period of limitations, you cannot receive a Medical Resident FICA Refund.