Refund of Taxes Withheld in Error
If
social security or Medicare taxes were withheld in error from pay that is not
subject to these taxes, contact the employer who withheld the taxes for a
refund.
If you are unable to get a full refund of the amount from
your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and
Request for Abatement (PDF). Attach the
following items to Form 843:
- A copy of your Form W-2 to
prove the amount of social security and Medicare taxes withheld,
- A copy of the page from your
passport showing the visa stamp,
- INS Form I-94,
- If applicable INS Form I-538,
Certification by Designated School Official, and
- 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 that 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.
- If applicable, Form 8316, Information Regarding Request for
Refund of Social Security Tax Erroneously Withheld... (PDF)
File Form 843 (with attachments) with the IRS office
where your employer's Forms 941 returns were filed. You can locate the IRS
office where your employer files his Form 941 by going to Where
to File Tax Returns.
