Hello Tax experts,

I have a specific question regarding social security and medicare tax refund.

Tax Year: 2008
Visa Status/days of presence in US: L-1-work (45 days), F-1 student (5 months)
Substantial Presence Test: Failed (45 days: more than 31 days but less than 183 days - F-1 student days exempt from count).
Residency for Tax Purpose: Non-Resident Alien

My Social Security tax was withheld ONLY when I was in L-1 (work) status.

We usually, have to file form 843 and 8316 to request for refund.

But, in form 8316, the first question says:

Was the income that the Social Security taxes were withheld from directly related to your course of studies as identified by the provisions of your entry visa. YES NO.

If you checked NO the taxes were correctly withheld and you are not entitled to a refund. Do not complete the rest of this form.


I have to check NO to this question. In other words, form 8316 is useful ONLY when the SS tax was withheld as an earning student (F-1 visa).

My questions:

1) Am I eligible for Social Security and Medicare refund?
2) If I am eligible, should I file form 8316 alongside 843?

Please respond.

Thanks.

On an L visa you are not exempt from paying social security and Medicare
Have a look here:
http://www.irs.gov/businesses/small/international/article/0, id=131635,00.html

That helps. Thanks for the response!