Non Resident Alien FICA Taxes still reflecting on W2

[kgkgkkg121212]

Hello, 

I am a Non-Resident Alien (F1 student) who has a past internship employer that reported my income to be inclusive of my stay and relocation (which they paid for). This obviously means that the wage that is eligible for FICA taxes also is quite high. Now, the W2 forms I have been given show the FICA tax for the relocation and stay portion of my federal wage, because my employer ended up paying me the amount of FICA tax that is for the 'actual' income I was paid. Is this FICA amount something I need to report?

Thanks

[JohnW152]

Based on what you're reporting, you may be exempt from Social Security / Medicare Taxes on wages paid to you, and entitled to a refund of those taxes.

According to the IRS' Aliens Employed in the U.S. – Social Security Taxes, nonresident aliens with an F-visas are generally:

[E]xempt from Social Security / Medicare Taxes on wages paid to them for services performed within the United States as long as such services are allowed by the United States Citizenship and Immigration Services (USCIS) for these nonimmigrant statuses, and such services are performed to carry out the purposes for which they were admitted into the United States.

However, there are exceptions.  See the link above.

If this exemption applies to you, you should contact the employer that withheld the taxes and request a refund.  If you're unable to get a refund from your employer, please see Refund of Taxes Withheld in Error on the IRS' https://www.irs.gov/individuals/international-taxpayers/social-security-tax-medicare-tax-and-self-em... page:

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. 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 on W...

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.

You can't file Form 843 through TurboTax, but you can print and mail it. See About Form 843, Claim for Refund and Request for Abatement for the form and instructions.