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Questions and answers about medical resident FICA refund claims

The IRS has received a number of questions about filing claims for refunds of FICA taxes paid by exempt institutions in connection with the compensation of medical residents. 

  1. What are FICA taxes?
  2. Why are FICA refunds being paid to medical residents and their employers?
  3. Who is eligible to receive a refund?
  4. Can a FICA refund claim still be filed for periods before April 1, 2005?
  5. What is the significance of April 1, 2005?
  6. If I am covered under a claim that my employer filed, do I need to do anything at this time?
  7. Has the IRS sent information to employers who filed Medical Resident FICA Refund Claims?
  8. Has the IRS sent information to medical residents who filed individual MR claims?
  9. Who should I contact if my institution filed MR claims for tax periods ending before April 1, 2005, but has not received a letter from the IRS?
  10. Will an institution with a pending suit involving Medical Resident FICA receive information from the IRS?
  11. Why is it necessary to send the IRS a letter confirming that our institution’s previously filed Form 2848, Power of Attorney and Declaration of Representative, is correct?
  12. Must an institution file Form 8821, Tax Information Authorization, if it has different representatives for different tax periods?
  13. What should the institution do if it is unable to send its representation information by the response due date shown on Letter 4608?
  14. Must the institution use the IRS supplied sample letter and consent form to solicit consent from its affected medical residents?
  15. Does the institution need to get new consents if it previously solicited consents from affected medical residents?
  16. Who should I contact if I filed individual MR claims for tax periods ending before 2005, but I have not received a letter from the IRS?
  17. What should I do if I am unable to send the required additional information by the response due date shown on Letter 4610?
  18. What should I do if I filed an individual MR claim and also gave my employer written consent to obtain a refund on my behalf of the employee share of the FICA tax for the same tax period?
  19. Is my refund taxable?
  20. I recently heard about the Medical Resident FICA Refund Program. How do I apply?
  21. Can I appeal the decision that new claims cannot be filed?
  22. Why doesn't every hospital and its residents get refunds for tax periods before April 1, 2005?
  23. 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?

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Page Last Reviewed or Updated: 07-Nov-2013