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[ Payroll ] FICA Refund for Medical Residents January 1995 - March 2005 Update November 2011 At this time, the IRS is actively reviewing our Medical Resident FICA claims for all years at issue. As part of the review, the IRS has requested additional information regarding particular items included with the claim. We are responding to all inquiries from the IRS on a timely basis in order to ensure the refunds are processed as soon as possible. At this time, we are unaware as to when refunds will be issued and we will provide a further update on the timing shortly. We ask that if you are seeking an update on the status of the claim to please continue to visit this Medical Resident FICA link that will be updated as more information becomes available. Please note that on January 11, 2011, the Supreme Court held that Medical residents are employees for purposes of the FICA tax. The 8-0 decision upheld treasury regulations issued by the Treasury Department that wages earned by medical residents working 40 hours or more per week are subject to FICA taxes. This decision applies only to quarters beginning after March 31, 2005; it does not affect a former resident's potential right to a refund for quarters previous to April 1, 2005 as discussed above.
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Updated June, 2010
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