As a nonresident alien, I'm not subject to Social Security and Medicare withholding. My employer erroneously withheld these taxes from my pay. What should I do to get a refund of my Social Security and Medicare taxes

To get a refund of erroneously withheld Social Security and Medicare taxes as a nonresident alien, you should follow these steps:

1. Contact Your Employer: First, you must contact your employer and request a refund of the erroneously withheld Social Security and Medicare taxes. Your employer is responsible for correcting the error and refunding the withheld amounts to you.
2. File Form 843: If your employer is unable or unwilling to refund the taxes, you can file a claim for a refund with the Internal Revenue Service (IRS) using Form 843, Claim for Refund and Request for Abatement.
3. Attach Required Documentation: When filing Form 843, you must attach the following documentation:
   • A copy of your Form W-2 to prove the amount of Social Security and Medicare taxes withheld.
   • A copy of your valid entry visa.
   • A copy of your Form I-94, Arrival/Departure Record, or other documentation showing your dates of arrival or departure.
   • If you have an F-1 visa, documentation showing permission to work in the U.S.
   • If you have a J-1 visa, documentation showing permission to work in the U.S.
   • If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U.S.
   • A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa.
4. Submit the Claim: Send the completed Form 843 and all required attachments to the following address:
5. DEPARTMENT OF THE TREASURY
INTERNAL REVENUE SERVICE
OGDEN, UT 84201-0038
U.S.A.


By following these steps, you can request a refund of the Social Security and Medicare taxes that were erroneously withheld from your pay.

Sources:
Notice 2005-2
Publication 519 (2023)
Instructions for Form 843 (12/2021)
Publication 4152 (10/2023)
Publication 4268 (8/2022)
Publication 51 (2023)