How to write a statement that I was denied refund of the FICA taxes and were unable to obtain a statement from the employer.

[Pikkynan]

I have been denied for a refund from my employer. Therefore, I have to file a claim for refund with the Internal Revenue Service on Form 843. The Form 843 instructions contain requirements, including attaching a written statement from the employer. However, my employer has also denied to write the statement as well. Therefore, I have to provide this information on my own written statement and explain why I am unsuccessfully requested a refund of these taxes from my employer and why I am not attaching a statement from my employer.

I am wondering if there is any example of the written statement that I can follow.This is my first time filing a tax returns and even write a statement to IRS. It would be great if there is a guide for this.

Thank you

[JohnW152 · Accepted solution]

There's not an example out there, but you'll do well if you'll explain it to the IRS like you're explaining it here.

Here's the IRS' guidance for Box 7 in the Instructions for Form 843: 

If you are claiming a refund of excess social security, Medicare, or RRTA tax withheld by one employer, you must, if possible, attach a statement from the employer. The statement should indicate the following.

• The amount, if any, the employer has repaid or reimbursed you for excess taxes withheld.
• The amount, if any, of credit or refund claimed by the employer or authorized by you to be claimed by the employer.

The employer should include in the statement the fact that it is made in support of your claim for refund of employee tax paid by the employer to the IRS.

If you cannot obtain a statement from the employer, you should attach a statement with the same information to the best of your knowledge and belief and include in the statement an explanation of why you could not obtain a statement from the employer. Attach a copy of your Form W-2 to prove the amount of social security, Medicare, or RRTA tax withheld.

First, speak to the bulleted points above, including an explanation of why FICA shouldn't have been withheld (or was over-withheld), and then address your efforts to obtain the employer's statement. You don't need to write a novel, just lay out the facts and the efforts you've made to resolve the issue. 

You'll notice that Box 7 of Form 843, Claim for Refund and Request for Abatement doesn't give you an awful lot of space.  The form in the link is fillable; feel free to begin typing your statement into Box 7 and then type "See attached" when you've run out of room, attaching the remainder of your statement.

You state that this is your first time filing a return, but don't mention whether you're a non-resident.  If you are, in fact, a non-resident, please see Refund of Taxes Withheld in Error on the IRS's Social Security Tax / Medicare Tax and Self-Employment page for more relevant information.

[Opus 17 · Accepted solution]

You did very well in what you wrote above.  If you have an email or letter from the employer declining to write your statement, I would include a copy.  If the refusal was verbal only, I would include the name and phone number of that person and the date you talked to them.   Make sure you give the employer's full name, address, and EIN.