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OPT and CPT FICA refund calculator

Last updated 2026-10-22

Short answer

If FICA was withheld from wages that were exempt, the employee share is 7.65% of those wages and the employer paid a matching 7.65%. Ask the employer to refund first; if it will not, the IRS claim is generally Form 843 with Form 8316.

Some employers withhold Social Security and Medicare from students who are exempt. Enter the wages paid in the exempt period to see the amounts at stake and the usual path to recover them.

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Employee share withheld (7.65%)

$4,590

Claimable by you

Employer share paid (7.65%)

$4,590

Recoverable by the employer

Total FICA at stake

$9,180

Usual steps

  1. Confirm your visa category and dates with your school’s international office.
  2. Ask your employer or payroll provider to refund the employee share and correct future paychecks.
  3. If the employer will not, the IRS process is generally a refund claim on Form 843 with Form 8316 and supporting documents. Check the current IRS instructions for deadlines and attachments.
  4. Keep copies of pay stubs, your I-20 or DS-2019 and employment authorization.

Planning estimate, not tax or legal advice. Eligibility depends on visa status, residency for tax purposes and the exemption period; confirm with a tax professional.

What the calculator shows

Three numbers.

  • The employee share withheld, at 7.65% of wages.
  • The employer share paid, at 7.65%, which the employer can recover.
  • The total FICA at stake.

Usual steps

Check current IRS instructions before filing.

  • Confirm your visa category and dates with your school’s international office.
  • Ask your employer or payroll provider to refund the employee share and correct future paychecks.
  • If the employer will not, the IRS process is generally a refund claim on Form 843 with Form 8316 and supporting documents.
  • Keep pay stubs, your I-20 or DS-2019 and employment authorization.

Worked example

Wages of $60,000 in the exempt period mean $4,590 withheld from the employee and $4,590 paid by the employer, $9,180 in total.

For staffing firms

An employer that withheld FICA in error can usually correct it and recover its own share. Keeping work authorization and visa category on each candidate profile helps payroll apply the right treatment from the first paycheck.

Frequently asked questions

Who can claim the refund?

The employee claims the employee share and the employer the employer share. Whether the exemption applied depends on visa status, residency for tax purposes and the exemption period.

Is there a deadline?

Refund claims have time limits. Check the current IRS instructions or ask a tax professional soon after you spot the error.

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