nonprofitlaw.proskauer.com/2010/03/articles/health-organizations/irs-to-honor-certain-medical-resident-fica-refund-claims/We have been closely following the medical resident FICA refund issue. As we noted in our blog entry in March on the topic, the IRS conceded that refund claims for FICA taxes for medical residents for the periods before April 1, 2005 will be paid. The IRS has now announced this month that it has begun sending letters to individual medical residents who filed individual claims for FICA refunds. These letters ask the individuals to submit copies of their claims.
Medical residents who filed a claim but did not receive a letter by August 16, 2010 should contact the IRS.
The IRS has prepared FAQs for these refund claims that are available here.
For additional information on the medical resident FICA refund issue, please review our June 2, 2010 blog entry.