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Status of Internal Revenue Service Review of Medical Resident FICA Refund Claims – February 15, 2012
The IRS has started to review the medical resident FICA refund claim information submitted by CHS on November 19, 2010. The IRS has not directly provided CHS with any timeline for when the refunds will be issued therefore, please check this website periodically for updates.
If you are an Eligible Medical Resident and have experienced an address change since you provided CHS with your written consent, please click here to access a secure webpage and provide your updated contact information and U.S. Postal mailing address.
Background Information on the Medical Resident FICA Refund
The Internal Revenue Service (IRS) announced on March 2, 2010 it will accept the position that medical residents prior to April 1, 2005 are exempt from FICA taxes based on the "student FICA exception". This decision does not impact medical residents enrolled from April 1, 2005 forward.
In order to be eligible for the refund, a valid refund claim for those time periods had to be filed with the IRS on a timely basis requesting FICA tax-exempt status for medical residents, the so-called "Student Exception" to FICA. Carolinas HealthCare System (CHS) has worked diligently over the years to file refund claims with the IRS for the period January 1, 1995 through March 31, 2005 and is thus eligible to receive refunds on behalf of the medical residents participating in medical residency training programs during that timeframe.
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