Pre-2005 Medical Residents Entitled to FICA Refund

I am late learning this apparently but a colleague recently told me if you were a resident between 1995 to 2005 you did not need to pay FICA. It was withheld in all cases, but most residencies/graduate medical education departments filed application for a refund based upon your status as a student.

Here is the IRS information on the issue:

http://www.irs.gov/newsroom/article/0,,id=219731,00.html

The Internal Revenue Service has made an administrative determination to accept the position that medical residents are excepted from FICA taxes based on the student exception for tax periods ending before April 1, 2005, when new IRS regulations went into effect.

The IRS has begun contacting hospitals and universities who filed FICA (social security and Medicare tax) refund claims for these periods with more information and procedures.

Medical residents with pending claims do not need to take any action at this time.  The IRS will send letters to medical residents after it it sends letters to all employers that filed claims.

Taxpayers with currently pending suits should contact the Department of Justice attorney assigned to the case.

Additional information:

NCBI ROFL: Freud’s take on doctors treating their own children is (surprise!) disturbing. | Discoblog

Doctor Sanna on-call by terren in VirginiaThe “doctor game” revisited: doctor’s treatment of their own children.

“Although it is generally believed that doctors do not treat their own children, the practice is commonplace. This paper presents the unconscious reasons for the discrepancy between this popular belief and actual practice. The effects of this intrusion on the usual parent-child relationship are discussed. Except in emergency, the doctor’s decision to take his own child as a patient is explained as a partial reenactment of the doctor’s childhood “doctor game,” now shared and acted out in cooperation with his spouse. This special treatment arrangement, which serves to displace reactivated or unresolved unconscious conflict onto the child appears to have far-reaching effects on the child’s developing ego and character structure. Attention should be paid to it as a transference phenomenon in the treatment of doctor’s children. Relevant literature is reviewed, Freud’s personal involvement with the matter is traced, and clinical examples are provided.”

playing_doctor

Photo: flickr/terren in Virginia

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