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information is only for individuals in F-1 and J-1 status who are considered
nonresident aliens for tax purposes. J-2 visa holders with work authorization are subject to social security and Medicare withholding.
You are NOT
subject to Social Security and Medicare tax withholding on your wages
if:
- you have on campus
employment, or
- you are authorized
for Curricular or Optional Practical Training, or
- you are authorized
for employment due to Economic Hardship
If your employer
has withheld these taxes in error, follow these steps:
- You must first
request a refund of these taxes from your employer. (If your employer
is able to refund the taxes, no further action is necessary)
- If your employer
is unable to refund these taxes, request a statement outlining their
denial of your refund.
You
do not need to file Form 843 or Form 8316 if your employer agrees to refund
these taxes.
If you are unable
to receive a refund of these taxes from your employer, you may then
file Form 843 and Form 8316 to request a refund
from IRS. Include the following:
- a
completed Form 843
- a
completed Form 8316
- a
copy of your W-2
- a
copy of the visa page of your passport
- a
copy of Form I-94
- a
copy of your work authorization (A copy of your EAD authorizing OPT
or Economic Hardship)
- a
copy of front and back of your Form I-20 or DS-2019 authorizing CPT
- a
written statement that you unsuccessfully requested a refund of these
taxes from your employer. (This can be the statement you obtained
from your employer, or your own statement that you were denied a refund
of these taxes by your employer and were unable to obtain a statement
from them.)
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