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Medical Resident FICA Refund Claims: Taxability of Refund to Individual Recipient

Is my refund taxable?

Your refund will include your share of the FICA taxes plus interest. The refunded FICA taxes are not taxable; however, the interest portion of the refund is taxable to you. The interest is taxable whether or not you receive a Form 1099-INT, Interest Income, and must be reported on your individual income tax return.

Additional information

Instructions for Forms 1099-INT and 1099-OID

Page Last Reviewed or Updated: 13-May-2014