FICA = Social Security (6.2%) + Medicare (1.45%) = 7.65% of your gross wages.
What is FICA and why do F1 students get a refund?
FICA = Social Security (6.2%) + Medicare (1.45%) = 7.65% of your gross wages.
F1 visa holders in "non-resident alien" tax status are exempt from FICA under IRC Section 3121(b)(19). Your employer should NOT withhold FICA during your F1/OPT years.
If they did — you're owed a refund.
How much can you get back?
| Annual income | FICA withheld (incorrectly) | Refund |
|---|---|---|
| $40,000 | $3,060 | $3,060 |
| $60,000 | $4,590 | $4,590 |
| $80,000 | $6,120 | $6,120 |
Average FICA refund for F1 OPT year: $3,500 – $5,000.
Step-by-step FICA refund process
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Step 1: Verify FICA was withheld
Check your W-2, Box 4 (Social Security withheld) and Box 6 (Medicare withheld). If either shows a non-zero amount during your F1/OPT period, you may have a claim.
Step 2: Request refund from employer FIRST
IRS requires you to first request the refund from the employer who withheld it. Write a formal letter:
- State that you were on F1 visa (non-resident alien status) during the pay period
- Cite IRC Section 3121(b)(19)
- Request refund of Social Security and Medicare taxes withheld
- Include your W-2, visa documentation, and employment start/end dates
Step 3: If employer refuses or you've left that job
File IRS Form 843 (Claim for Refund and Request for Abatement) + Form 8316 (Information regarding Request for Refund of Social Security Tax). Mail to IRS.
Step 4: Wait
IRS takes 6-12 months to process Form 843 claims. You will receive a check or direct deposit.
Documents needed
- W-2 for relevant years
- Copies of your F1 visa, I-20, passport bio page
- Employment dates (offer letter or pay stubs)
- Form DS-2019 if you were on J1 (also FICA exempt)
Common employer mistakes
- Withholding FICA from day 1 even for international students
- Switching F1 OPT employees to FICA before October 1 H1B start date
- Not stopping FICA properly at hire for OPT extensions
Check all years you were on F1/OPT — the IRS refund statute of limitations is 3 years from the filing deadline for that year.
Watch the F1 to H1B money moves video →
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