International Student F1 J1 OPT Tax Exemption - International Students are exempt from Social Security and Medicare taxes for a period of Five years, as long as they are a full time student. They still have to pay Federal and State Income Taxes. International Students can file IRS Form 843 and Form 8316 to Claim Social Security and Medicare Tax refund, withheld in error, on wages of a Non Resident Employee in F1, J1 visas or Optional Practical Training Taxes - OPT F1 J1 Tax Refund or F1 J1 Tax back.
If International Student Social Security and Medicare Taxes were withheld in error from pay, during filing F1, J1, OPT Taxes (Optional Practical Training ) , contact the employer who withheld the taxes for a tax refund or tax back.
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 and Form 8316, Claim for Refund and Request for abatement.
Form 843 AND Form 8316 must be filed no later than the third anniversary (within 3 years), of the due date for the annual tax return for the year in question.
The tax refund of Social Security and Medicare taxes are not guaranteed. Each case is judged on its own merits and circumstances, and the refund request can be denied. If the request is denied, it can be appealed, both administratively and in tax court. However, as a practical matter, the cost of such appeals in tax court will normally exceed any potential refund.