Resident FICA Refund

The Internal Revenue Service (IRS) announced that it would return Federal Insurance Contributions Act (FICA) taxes to residents and teaching hospitals who filed claims for a refund before April 1, 2005.  Meharry Medical College filed a claim for the tax period January 1, 1995 – December 31, 1995.  These   claims are referred to as Medical Resident FICA Refund Claims (or MR Claims). 

Individuals who were residents at Meharry Medical College some time during the calendar year 1995 may be eligible for a FICA tax refund for that year.

 Background Information

In the late 1990’s a group of institutions challenged the IRS’s position that residents should be defined as employees, versus trainees or students.   In 1998, a decision was made by the U. S. Court of Appeals for the 8th Circuit that determined residents at the University of Minnesota should be classified as students and, therefore, no FICA should be paid on their behalf.  Over the next decade or so, the IRS appealed and obtained a reversal which the institutions appealed and eventually won.   However, due to new regulations, as of April 1, 2005, residents are subject to FICA tax. 

On March 2, 2010, the IRS announced it would honor the MR claims for those institutions or residents who met the statute of limitations requirements.  

How to receive your refund

If you were a resident during 1995 and wish to receive your share of the refund from Meharry Medical College, please contact the Office of the Controller  at 615-327-6241 immediately.