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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:

Page Last Reviewed or Updated: 30-Mar-2016