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FICA Refund for Medical Residents & Clinical Fellows January 1995 - March 2005

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Status - Refund Checks, Form W-2C, and Form 1099-INT Have Been Mailed

On March 11th, the university mailed checks to disburse the remainder of the refund received from the IRS for the periods December 1997, December 1998, and December 1999.

		For those who received a partial refund in November, the check is for the remaining refund and interest.
		The payment stub breaks down the refund and interest amounts separately; only the interest income will be taxable income to you in 2014.

Form 1099-INT:

On January 31, 2014, the university mailed the 2013 Forms 1099-INT to report the interest income included in the checks issued on November 4, 2013.

If you have not received the 2013 Form 1099-INT, please email tax@jhu.edu

For the checks issued in March 2014, a 2014 Form 1099-INT will be issued by February 2, 2015 to report the interest income amount included on the payment stub.

	Form W-2C - the university issued Forms W-2C in November 2014
	Form W-2C - the university issued Forms W-2C in November 2014

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Steps to "perfect" the claims and receive the refund (a check mark ✔ indicates the step has been completed):

	✔ Obtain consents: Contact each medical resident and qualified clinical fellow to obtain individual consents to claim refunds on the person’s behalf; each person can choose to participate or not.
	✔Submit IRS Forms: File detailed information with the IRS for each quarter in the period.
	✔Receive refund: IRS will pay JHU the full FICA refund with interest.
	Issue refunds to individuals: JHU will issue refunds with interest to individuals who consented.

		✔Checks issued November 2013.
		✔Checks to be issued March 2014.

Issue tax forms:

		✔Issued in November 2014. JHU will issue corrected W-2's (Forms W-2C) to individuals who receive a refund, one form for each calendar year.
		JHU will issue Form 1099 if interest is greater than $600.

			✔2013 Form 1099-INT mailed January 31, 2014.
			✔2014 Form 1099-INT mailed January 15, 2015.

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Additional Information:

	IRS Questions and Answers about Medical Resident Refund Claims
	Submit your change of address and any questions to tax@jhu.edu with “FICA refund” as the subject.

Last update: April 16, 2020