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University of Connecticut Payroll Department

FICA Refunds for Non-Resident Aliens

As a non-resident alien you may be entitled to a refund for your FICA (social security and Medicare) tax deduction. These deductions show as OASDI/MED on your pay stub. Section 3121(b)(19) of the Internal Revenue Code, provides an exemption from FICA for a nonimmigrant who is temporarily present in the USA as long as three conditions are met:
  1. The nonimmigrant must be in F-1, J-1, M-1 or Q status
  2. The employment must be authorized by the USCIS for that particular status
  3. The nonimmigrant must be a non-resident alien, as determined under the residency rules of section 7701(b) of the Internal Revenue Code
If you think that you may be eligible for a refund please contact Karla Desjardins for further information or call (860) 486-5763