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Medical Resident FICA Refund Claims: Employer and Employee May Not File Duplicative Claims

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?

The IRS will consider only one claim for each tax year. If you want your employer to obtain your refund on your behalf, you must withdraw your individual MR claim. Letter 4610 explains how to withdraw your claim. If you do not want your employer to claim a refund on your behalf, notify your employer in writing that you are retracting your previously given consent.

Page Last Reviewed or Updated: 20-Apr-2017