As a nonresident alien, I’m not subject to social security and Medicare withholding. My employer erroneously withheld these taxes from my pay. What should I do to get a refund of my social security and Medicare taxes?
If social security tax and Medicare were withheld in error from pay received that was not subject to the taxes, you must first contact the employer for reimbursement.
If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement.
You must attach the following to your claim:
A copy of your Form W-2, Wage and Tax Statement, to prove the amount of tax withheld
A copy of your valid entry visa
Copies of the pay stubs that cover the period of exemption from social security taxes if your visa status changed during the tax year
A copy of INS Form I-94, Arrival/Departure Record if you are still in the United States
If you have a F-1 visa, documentation showing permission to work in the U.S.
If you have a J-1 visa, documentation showing permission to work in the U.S
If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U.S., and Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa (PDF), a statement from your employer containing identical information, or a signed statement stating that you have requested a refund from the employer and have not been able to obtain one and indicating whether you have taken the amount of erroneously collected tax in claiming a credit or refund against income tax, and the amount, if any, claimed.
Processing of your claim may be delayed if you submit it less than six weeks after you filed Form 1040NR or Form 1040NR-EZ.