Hi,

I paid SSN/MEdicare taxes while I was working in OPT in 2005. I did not know then that it was not supposed to be deducted off my paycheck. As per the direction of the IRS customer service, I claimed a refund by filing form 843 in Nov, 2009.

I recently got a response, saying that they are not going to refund me the tax held in error since it has been over 3 yrs (to file an amended return). This is not mentioned in the instructions in pub 519. What are the options I have here...

Thanks.

You have no options.

Though it is not discussed in the IRS Pub 519 instructions, the three-year statue of limitation for claiming this refund is a matter of black-letter tax law, so the IRS cannot refund the money.

This happens to be a case of NOT knowing the tax law hurting you.