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Frequently Asked Tax Questions

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

  1. 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?

Rev. date: 08/10/2012

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?

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:
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 to Publication 519, U.S. Tax Guide for Aliens.