Social Security and Medicare Tax (FICA)

Social Security and Medicare taxes, or "FICA" tax (approx. 7.5% of gross income), are collected by Harvard University but administered independently by the U.S. Social Security Administration. Non-student U.S. citizens, lawful permanent residents, and resident aliens (as designated by the GLACIER tax compliance system) are subject to FICA taxes on salary and wages earned as an employee.

It may be possible to refund FICA taxes incorrectly withheld by the University:

  • To determine if FICA taxes were incorrectly withheld in the current calendar year, you need to first be classified for U.S. tax purposes to determine your tax exempt eligibility. Therefore, if you haven't already done so, you need to submit completed GLACIER forms and required immigration document copies to our office. If you previously completed GLACIER, please access your record to confirm your information is up-to-date. Please remember that you will need to submit copies of your current immigration documents and signed forms, which are listed on your GLACIER Tax Summary Report.
  • Your completed submission can be sent via fax to (617) 496-3196 or securely uploaded directly to the Nonresident Alien Team, “Secure upload of GLACIER Documentation” if you are a Harvard affiliate and have a Harvard key. For your security, PLEASE DO NOT SEND ANY FORMS OR DOCUMENTS VIA EMAIL.Here is some additional information about the GLACIER process, if needed GLACIER.

  • Having a U.S. Social Security Number is required. Your FICA refund will be included in your regular paycheck once your completed GLACIER submission has been processed.
  • To refund FICA taxes incorrectly withheld in any of the prior three tax years, you need:
    • To be classified for U.S. tax purposes to determine your tax exempt eligibility (if not already completed),
    • To submit a completed FICA affidavit,
    • To also include a copy of your I-94 travel history available through the Customs and Border Protection website https://i94.cbp.dhs.gov/I94.
    • Remember- Having a U.S. Social Security Number is also required.
    • For security reasons, we cannot accept emailed submissions of this information. Please submit all required information via upload through our secure portal directly to the Nonresident Alien Team, “Secure upload of GLACIER Documentation”.
  • Your FICA refund will be mailed as a separate check, along with a W-2 correction document, to the address you've entered on the FICA affidavit.

 

 

 

 

Disclaimer

The information contained within this website is provided for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice.  All information in this site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance and fitness for a particular purpose.