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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

IRS to Honor Medical Resident FICA Refund Claims

The Internal Revenue Service has made an administrative determination to accept the position that medical residents are excepted from FICA taxes based on the student exception for tax periods ending before April 1, 2005, when new IRS regulations went into effect.

The IRS has begun contacting hospitals and universities as well as medical residents who filed FICA (social security and Medicare tax) refund claims for these periods with more information and procedures.

Taxpayers with currently pending suits should contact the Department of Justice attorney assigned to the case.

Additional information: