FICA Refund for Residents / Fellows Graduating before April, 2005

JANUARY 13, 2011:
Medical Schools Must Pay Social Security Taxes for Residents, Supreme Court Rules

For Full Article, go to:

SEPT 21, 2010:
Susan Collingwood, the College of Medicine Attorney, has provided us with the following information regarding eligibility of our residency / fellowship program graduates for FICA refund:

“Residents at UF hold positions with UF (and, like all UF positions, were originally state positions, controlled and classified by the State of Florida).  Under the Social Security Act, states did not have to pay employer’s FICA on their state employees *unless* the state specifically *opted-in* to the Social Security program.  Florida opted in to the SS program and sent a notice to the federal government that they were opting in for specific position codes.  The position code for medical residents was included, as was pretty much every state employment position code.  This means the State of Florida has told the Federal government that it (Florida) and its employees (the residents, in this case) *will pay* FICA into the Social Security program for the work we are doing.  Thus, it is not a question of whether the position of resident *should* be exempt from FICA under current IRS regulations, since the requirement to pay FICA was created by the state of Florida in the first place.”