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 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 document copies to our office. 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), as well as submit a completed FICA affidavit. Additionally, you will need to attach a copy of your I-94 travel history available through the Customs and Border Protection website https://i94.cbp.dhs.gov/I94. Having a U.S. Social Security Number is also required. For security reasons, we cannot accept emailed submissions of this information. 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.