Hi everyone, I have some questions about FICA refund and would like to seek your help.

I came to the U.S. in 2010 pursuing a master degree. I graduated in 5/2012 and my OPT started from 7/18/2012 to 7/19/2013. I found an internship in 9/2012. The employer sponsored my H-1B which started on 10/1/2013. The employer withheld my FICA Tax since my internship, i.e. 9/2012.

The questions are :

1. Can I request a refund of FICA Tax withheld from 9/2012 to 7/19/2013, or withheld from 9/2012 to 9/ 30/2013?

2. If refund is issued, half of the refund will go to my employer and the rest will go to me?

Thank you for your help.

You will request through your employer a refund of the FICA taxes withheld from Sep 2012 to 30 Sep 2013.

When your employer improperly withheld the FICA taxes from Sep 2012 to 30 Sep 2013, he also paid an equal amount in FICA taxes. So when he filed Form 941X and requests an adjustment, he will keep half of the resulting refund.

You should receive back all of the FICA taxes that was withheld from your salary during this time period.

AtlantaTaxExpert, thank you so much for your help.

Glad to help!