Special Instructions for filing Form 843
This information is only for individuals in F-1 and J-1 status who are considered nonresident aliens for tax purposes. J-2 visa holders with work authorization ARE subject to social security and Medicare withholding.
You are NOT subject to Social Security and Medicare tax withholding on your wages if:
- you have on campus employment, or
- you are authorized for Curricular or Optional Practical Training, or
- you are authorized for employment due to Economic Hardship
If your employer has withheld these taxes in error, follow these steps:
- You must first request a refund of these taxes from your employer. (If your employer is able to refund the taxes, no further action is necessary)
- If your employer is unable to refund these taxes, request a statement outlining their denial of your refund.
You do not need to file Form 843 or Form 8316 if your employer agrees to refund these taxes.
If you are unable to receive a refund of these taxes from your employer, you may then file Form 843 and Form 8316 to request a refund from IRS. Include the following:
- a completed Form 843
- a completed Form 8316
- a copy of your W-2
- a copy of the visa page of your passport
- a copy of Form I-94
- a copy of your work authorization (A copy of your EAD authorizing OPT or Economic Hardship)
- a copy of front and back of your Form I-20 or DS-2019 authorizing CPT
- a written statement that you unsuccessfully requested a refund of these taxes from your employer. (This can be the statement you obtained from your employer, or your own statement that you were denied refund of these taxes by your employer and were unable to obtain a statement from them.)
Do NOT include these documents with your Income Tax Return.
Example of completed Form 843
Example of completed Form 8316
Mail Form 843 and Form 8316 along with all documents to:
Internal Revenue Service Center
Austin, TX 73301
Save copies of all documents sent to IRS for your personal records.