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.
- What are FICA taxes?
- Why are FICA refunds being paid to medical residents and their employers?
- Who is eligible to receive a refund?
- Can a FICA refund claim still be filed for periods before April 1, 2005?
- What is the significance of April 1, 2005?
- Has the IRS sent information to employers who filed Medical Resident FICA Refund Claims?
- Has the IRS sent information to medical residents who filed individual MR claims?
- 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?
- Will an institution with a pending suit involving Medical Resident FICA receive information from the IRS?
- 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?
- Must an institution file Form 8821, Tax Information Authorization, if it has different representatives for different tax periods?
- What should the institution do if it is unable to send its representation information by the response due date shown on Letter 4608?
- Must the institution use the IRS supplied sample letter and consent form to solicit consent from its affected medical residents?
- Does the institution need to get new consents if it previously solicited consents from affected medical residents?
- 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?
- What should I do if I am unable to send the required additional information by the response due date shown on Letter 4610?
- 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?
- Is my refund taxable?
- I recently heard about the Medical Resident FICA Refund Program. How do I apply?
- Can I appeal the decision that new claims cannot be filed?
- Why doesn't every hospital and its residents get refunds for tax periods before April 1, 2005?
- 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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