FICA Tax Refunds

If you fit the criteria listed below, you may be exempt from FICA (i.e., Medicare and Social Security) taxes and be eligible for a refund:

1. Full-time students who are employed by Cornell
2. Foreign nationals classified as "nonresident aliens" based on the IRS "substantial presence" test

Note: For more information, please visit the IRS website, Cornell's Tax website, or email the Tax office.

An individual meeting exemption requirements and requesting a FICA refund must complete and sign a FICA Tax Refund Authorization (PDF, 64 KB).

Send completed, signed forms to

Cornell University Payroll
377 Pine Tree Road
Ithaca, NY 14850
Fax: (607) 255-3198

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