This 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 Practical Training, Optional Practical Training, Academic Training, or 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 Social Security and Medicare taxes, then no further action is necessary.
- If your employer is unable to refund these taxes, request a statement outlining their denial of your refund, you may then file Form 843 and Form 8316 to request a refund from IRS.
To file for the refund through IRS, compile the following documents:
- Copy (front and back) of your Form I-20 or DS-2019 with any additional documentation that authorized your employment
- 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.)
Be sure to sign and date the forms and keep copies for your records.
Mail the completed packet to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0038