Aliens and U.S. Citizens Living Abroad > Nonresident Alien

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Frequently Asked Tax Questions

Aliens and U.S. Citizens Living Abroad - Nonresident Alien - Tax Withholding

Rev. date: 1/2009

Under my visa as a temporary nonresident alien, I'm not subject to social security and Medicare withholding. My employer withheld the taxes from my pay. What should I do to get a refund of my social security and Medicare?

Alien
Alien, Nonresident
Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits
Claim for Refund and Request for Abatement
Exemption From Social Security and Medicare Taxes
Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
Social Security and Medicare Taxes
Substantial Presence Test
Tax Treaty
U.S. Tax Guide for Aliens
VISA Status
Withholding Tax

If social security tax and Medicare were withheld in error from pay received that was not subject to the taxes, you must first contact the employer for reimbursement.

If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843 (PDF), Claim for Refund and Request for Abatement.

You must attach the following to your claim:

A copy of your Form W-2 (PDF), Wage and Tax Statement, to prove the amount of tax withheld;
A copy of your valid entry visa;
Copies of the pay stubs that cover the period of exemption from social security taxes if your visa status changed during the tax year;
A copy of INS Form I-94, Arrival/Departure Record if you are still in the United States;
A copy of Form I-20 if you have a F-1 visa;
A copy of Form DS-2019 if you have a J-1 visa;
Form I-766 or Form I-688B if you are engaged in optical practical training, and
Form 8316, Information Regarding Request for Refund of Social Security Tax, a statement from your employer containing identical information, or a signed statement stating that you have requested a refund from the employer and have not been able to obtain one.

Processing of your claim may be delayed if you submit it less than six weeks after you filed Form 1040NR (PDF) or Form 1040NR-EZ (PDF).

For where to mail your claim and more information, refer Publication 519, U.S. Tax Guide for Aliens.


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