Medical Resident FICA Tax Refunds FAQ
Update February 28, 2014: All last names are incorrect on the 1099's issued relative to the interest income on your refund (Last name of laser.payeename1). The amount of interest is correct for purposes of filing your tax return. We will provide corrected name information to the IRS. Our apologies for any confusion or inconvenience this has caused.
Status Update of February 16, 2014: Your 1099 Interest Statements for calendar year 2013 will be mailed the week of 2/17/2014. These forms are required when preparing your 2013 personal income tax return. W-2Cs for resident FICA refunds will be mailed at a later date, the form is not required when filing your 2013 personal income tax return.
Status Update as of February 25, 2013: Refund checks were mailed out today. Please allow at least 6 weeks for delivery. If you have not received your refund by April 8, 2013, you may contact the University's Accounting Department. Please call 314-977-2221 or email firstname.lastname@example.org. Any checks returned to the University prior to that date will be researched for new addresses and resent, if possible.
2002 FICA Claims: Due to technical rules and regulations promulgated by the United States of America related to when and how claims for refund of taxes are made, the Internal Revenue Service has rejected and continues to reject all claims filed by Saint Louis University related to FICA taxes paid for the 2002 tax period (both as to the FICA tax payments by Saint Louis University and as to FICA tax payments withheld from medical resident compensation during that year). The University retained legal counsel to press all claims for all relevant tax years and has expended substantial funds in this work, but the claims for refund of FICA tax for the 2002 tax period were denied by the Internal Revenue Service and the U.S. Justice Department and are unrecoverable. Please note, the time and funds expended by the University, on behalf of the medical resident portion of the refund claims, was not passed along or deducted from the resident's refund. Had the 2002 claims been granted, the FICA wages for that period would not have been included in a 2002 resident's FICA wage history for Social Security benefit purposes. As the 2002 claims were denied, those wages will remain included in each 2002 resident's FICA wage history for Social Security benefit purposes.