U.S. tax preparation and compliance support
F-1, OPT & J-1 Refund Recovery

FICA taxes withdrawals guidance

Were Social Security (6.2%) and Medicare (1.45%) taxes wrongly withheld from your paycheck? We help non-resident international students and scholars claim 100% of their FICA refunds directly from the IRS.

IRC Section 3121(b)(19) Exemption
Form 843 & 8316 Assembly
Direct IRS Check / Deposit
Exemption period check
Completed

Confirm F-1 / OPT student non-resident status (calendar years 1-5).

Employer refund verification
Completed

Prepare employer statement request or refusal confirmation letter.

IRS Form 843 & 8316 filing
In progress

Assemble legal claim package with W-2s, I-20, visa, and paystubs.

IRS Refund Check Issued
Upcoming

IRS processes claim and mails reimbursement check with interest.

7.65% Salary Recovery

Recover up to thousands in mistakenly withheld Social Security (6.2%) and Medicare (1.45%) taxes.

Legal Treaty Standing

Backed directly by Internal Revenue Code Section 3121(b)(19) for non-resident educational employment.

Employer Package Support

We draft the formal legal request letter for your employer's payroll team to reissue Form W-2c if possible.

Audit-Proof Evidence

Complete assembly of supporting exhibits (Form I-20, EAD card, Form I-94) for expedited IRS approval.

Why F-1 & OPT Students Are Exempt from FICA

Under US tax law, non-resident foreign students holding F-1, J-1, M-1, or Q-1 visas are exempt from paying FICA taxes on wages earned from authorized on-campus employment, CPT, and OPT during their first 5 calendar years in the US.

Often, employer automated payroll systems mistakenly withhold FICA taxes. If this happened to you, you are legally entitled to a 100% refund of all withheld amounts.

  • Step 1 (Employer First): The IRS requires filers to first request a refund and corrected W-2c from their employer. We draft this request letter for you.
  • Step 2 (Direct IRS Claim): If the employer cannot or refuses to issue a refund, we file Form 843 (Claim for Refund) and Form 8316 directly with the IRS Service Center.

Frequently Asked Questions

You have up to 3 years from the date the tax return was due (typically April 15 of the following year) or 2 years from the date the tax was paid, whichever is later.
Yes, for the period when you were on F-1 / OPT prior to your H-1B change of status taking effect (typically October 1). The wages earned on OPT remain 100% exempt.

Documents Checklist

Gather these records to claim your refund:

  • Form W-2 showing Box 4 & 6 amounts
  • Form I-20 with OPT/CPT authorization
  • EAD Card copy (front & back)
  • I-94 Travel Record & Passport page
  • Recent paystubs showing withholdings
Free 15-Minute Consultation

Recover Your Mistakenly Deducted FICA Taxes

Our CPAs will calculate your exact refund amount and file your claim with the IRS.

Zero Obligation
Licensed US CPA
50-State Coverage
Call (213) 713-4239
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