Nonresident Alien - Tax Withholding
Question: As a nonresident alien, I'm not subject to social security and Medicare withholding. My employer erroneously withheld these taxes from my pay. What should I do to get a refund of my social security and Medicare taxes?
If social security tax and Medicare tax were withheld in error from pay received that was not subject to these taxes, you must first contact the employer for repayment or reimbursement.
If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843 (PDF), Claim for Refund and Request for Abatement.
You must attach the following to your claim:
- A copy of your Form W-2 (PDF), Wage and Tax Statement, to prove the amount of tax withheld;
- A copy of your valid entry visa;
- Copies of the pay stubs that cover the period of exemption from social security taxes if your visa status changed during the tax year;
- A copy of INS Form I-94, Arrival/Departure Record if you are still in the United States;
- If you have an F-1 visa, documentation showing permission to work in the U.S.;
- If you have a J-1 visa, documentation showing permission to work in the U.S.;
- If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U.S., and
- Form 8316 (PDF), Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa, a statement from your employer containing identical information, or a signed statement stating that you have requested a refund from the employer and have not been able to obtain one and indicating whether you have taken the amount of erroneously collected tax in claiming a credit or refund against income tax, and the amount, if any, claimed.
For where to mail your claim and more information, refer to Publication 519, U.S. Tax Guide for Aliens, Chapter 8 in the “Social Security and Medicare Taxes” section.
Category: U.S. Aliens and Citizens Living Abroad
Subcategory: Nonresident Alien Tax Withholding