Social Security and Medicare tax, or "FICA" tax (approx. 7.5% of gross income), is 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 classification system) are subject to FICA tax on dependent service income (i.e. salary/wages).
It may be possible to refund FICA tax incorrectly withheld by the University:
- To refund FICA tax incorrectly withheld in the current calendar year, we need to classify you for tax purposes. Therefore, if you haven't already done so, you need to submit completed GLACIER forms and required document copies to our office. Your FICA refund will be included in your regular paycheck.
- To refund FICA tax incorrectly withheld in any of the prior three tax years, we need your GLACIER forms and document copies (if not already submitted) as well as a completed FICA affidavit. For security reasons, we cannot accept emailed submissions of the affidavit. 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.