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Medical Resident FICA Refund Claims: Need Not Use IRS-Provided Samples to Solicit Consent from Medical Residents

Must the institution use the IRS supplied sample letter and consent form to solicit consent from its affected medical residents?

No.  You are not required to use the samples provided on the CD.  The sample documents are provided for your convenience and include language that will allow you to make the required certifications on Form 941c.  In addition, the sample letter includes information that should be communicated to the affected residents concerning their social security benefits.

Page Last Reviewed or Updated: 18-Apr-2014