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Medical Resident FICA Refund Claims: Institution That Previously Solicited Consents from Medical Residents Need Not Get New Consents

Does the institution need to get new consents if it previously solicited consents from affected medical residents?

No.  If you have already solicited consents, a new solicitation is not required.  However, as explained in Publication 4843-A, Instructions for Medical Resident FICA Refund Claims, under “Obtain Employee Statements and Consents,” you should inform medical residents that receipt of the refund may affect their social security benefits because their social security earnings record will be reduced by the amount of wages on which a refund is paid.

Page Last Reviewed or Updated: 20-Aug-2014