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FICA Refunds for Non-Resident Aliens

Non-resident aliens may be entitled to a refund of FICA social security and Medicare taxes (designated as OASDI/MED on pay stubs). 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

Employees who think they may be eligible for a refund should contact Ellen Lowe at 486-6915 or ellen.lowe@uconn.edu for further information.