Medical Resident FICA Refund Claims: Claims for Tax Periods Before 4/1/2005
Can a FICA refund claim still be filed for periods before April 1, 2005?
No. The period of limitations for filing a claim for tax periods before April 1, 2005 has expired. If you are or were a medical resident, and you did not file an individual FICA refund claim, you may be covered by a FICA refund claim filed by your employer for the period you were a medical resident. You would need to contact your employer (or former employer) to see if they filed a FICA refund claim.