FICA Information
October 1st, 2012
The IRS recently sent the University of Rochester a report on their examination of the medical resident FICA claims. The University of Rochester is currently reviewing the report and has been in touch with the IRS examining agent. We believe additional information will be forthcoming from the IRS in the next 8-12 weeks. Additional time will be needed to reconcile tax and interest amounts for each resident. We will post more information about when funds might be available for distribution as soon as it becomes available.
November 18, 2011
The University of Rochester has perfected its claim refund with the Internal Revenue Service. The IRS notified us on October 27th that it was beginning the process of reviewing and testing the University of Rochester – Strong Memorial Hospital’s and Highland Hospital’s claims. We don’t know how long the testing process will take, or what other steps the IRS will ask parties to go through to receive their refunds, or how long it will take for any refunds to be paid. You will be notified when we have information about your refund.
November 15, 2010
Last chance to submit FICA Consent forms. Former University of Rochester Medical Center Residents who did not respond to the initial package, which was mailed on August 25, 2010 and due on October 15, 2010, will be given an additional period of time - until November 30, 2010 - to submit a consent form. Consent form packages, including the instructions, may be accessed here: University of Rochester Consent Package
Individuals who were residents enrolled in the Highland Family Medicine or Highland Internal Medicine programs in calendar years 1998 or 1999 and were employed by Highland Hospital will be receiving consent packages in the near future. Check back to this website for updates on when the package is being mailed. Mail any contact information updates to ResidentFICA@rochester.edu
August 27, 2010
Please be on the lookout for a letter from our consultant, Deloitte Tax, LLP. The letter will explain the IRS FICA settlement process in detail and will include a consent form that you will need to complete and return to Deloitte by October 15, 2010 if you want the University of Rochester to claim refunds on your behalf. Note: you need to do this even if you previously completed a consent form.
The letters were bulk mailed on August 25th and may take a week or so to arrive. If you do not receive a letter by September 3, 2010, please send an email to us at ResidentFICA@Rochester.edu.
Individuals who participated in certain residency programs at Highland Hospital before December 31, 1999 and were employed by Highland Hospital will be getting a separate letter relating to their pre-2000 program years. We will post an update on this site when that letter is mailed to those residents.
There are a few things that you may want to start working on even before you receive the letters. First, you may want to consider locating income tax returns relating to your residency or fellowship period. The letter you receive will contain a schedule showing the years that FICA was withheld from your stipends according to the University of Rochester’s records. If there is a difference between the schedule and your recollection, the W2’s attached to your old tax returns may help resolve the discrepancy.
Second, if you have changed your name, we will need proof of identity such as a marriage or divorce certificate. For deceased individuals, we will also need a death certificate and documentation such as Letters Testamentary or Letters of Administration showing that you have the authority to act on behalf of the deceased person’s estate. If you need to obtain these documents from government agencies, it would be a good idea to plan ahead.
To ensure consistent and accurate information is provided, Deloitte has established an email address, urfica@ame1mail.deloitteonline.com. Use this address to get answers to any technical or procedural questions you may have about the mailing and the consents. You may also continue to use the University email address, ResidentFICA@Rochester.edu to provide address updates and to alert us if you do not receive a letter by September 3rd. These email addresses are the sole methods of communication with the University and Deloitte regarding the refunds. They are checked daily and responses are provided within two to three business days of receipt.
Please do not contact the GME Office, your residency program, the Payroll Office or the Office of Counsel. These offices cannot answer your questions. In addition, neither Deloitte nor the University can provide you with tax, financial or legal advice relating to the refund claims or consent process. You should address those questions to your own tax, financial or legal advisor. Finally, we ask your patience as we work with the IRS to process your refund claims. Because hundreds of universities, teaching hospitals and academic medical centers are submitting refund claims at the same time, it is difficult to predict how long it make take to obtain refunds and to issue refund checks. We anticipate that it could take a year or longer. We will continue to provide updates on this website as we have more information. We have updated our list of Frequently Asked Questions.
June 3, 2010
Dear Former University of Rochester Medical Center Residents and Fellows:
We are pleased to announce that on March 2, 2010, the IRS agreed that medical residents’ and medical fellows’ stipends are exempt from FICA taxes for tax periods before April 1, 2005. The IRS is contacting hospitals and universities who filed FICA (Social Security and Medicare Tax) refund claims for these periods to explain the refund procedure. A copy of the IRS announcement can be accessed here.
The University of Rochester Medical Center (URMC) has already filed refund claims on behalf of its medical residents and medical fellows for stipends URMC paid between January 1, 1995 and April 1, 2005. Former medical residents and medical fellows will have to sign documents provided to them by URMC to be eligible for refunds. When they receive those documents, they should promptly complete and return them to the University. When refunds are received, the URMC will issue checks to eligible residents. At this point, we do not know when the documents will be mailed or when refunds will be received because the IRS is still designing the claims submission process. However, those who have already claimed and received refunds directly from the IRS are not eligible for the process.
You do not have to do anything at this time. But it would be appreciated if you email your name (including their name at time of their residency), current mailing address, dates of URMC residency and program name to ResidentFICA@Rochester.edu and keep us advised through this email address of any changes to your mailing address or contact information. You may also use this address to submit any questions you may have about the refund program. . Please remember to identify yourself in the email by your name, dates of URMC residency and program.
We have established a list of Frequently Asked Questions which we will update from time to time. Please feel free to check this site from time to time for updates on the refund program.
