Adjuncting / Renee McGarry and Jesse Goldstein
The Adjunct Project Wants you to Have More Money
Students working on campus at their university are exempt from Social Security and Medicare Tax in the state of New York—as per IRC 3121(b)(10) and Section 218 Modification 242. We have confirmed this with the IRS and the New York State Social Security Administrator, Kevin Mack.
This exemption only holds for work done while you are enrolled in classes as a full-time student.
Check your paystubs: if you have been having these taxes taken out of your check, there is a way to get this money refunded to you for prior years so long as you can prove that you were taxed!
(Internal Revenue Code: IRC 3121(b)(10) Publication 15: Employer’s Tax Guide, page 35.)
In order to get your money back, follow these steps.
First, contact human resources at the campus where you work. Tell them you would like them to stop withholding Medicare and Social Security taxes and that you would like to inquire about reimbursement for the taxes that have already been withheld. If they give you any problems, you can explain that this exemption is in the internal revenue code: IRC 3121(b)(10), or in IRS Publication 15 page 35. If they are not going to be able to refund everything that you are due to get back, you can ask them for a statement explaining what they are able to refund, if anything.
Second, if you haven’t gotten all the money from your employer, you should file IRS Form 843 (attached). You must file a separate Form 843 for each tax year that you are seeking a refund for. The IRS asks that you attach a statement from your employer (explained just above) but if you cannot get a statement, then instead you can just attach your own statement that says you tried but were unsuccessful. The top of your statement should have “your social security number-1040-the year in question” ex: 123-43-4343 – 1040 – 2008.
Third, for each Form 843 that you file, attach a W-2 form for the appropriate year, or your most recent pay stub – as evidence of the withheld taxes. If you do not have the W-2 Form for the year in question – you can get this from the IRS – they should have all of this information on file for the last three years of tax returns. Call 1-800-829-1040 or visit one of the IRS centers listed on the back of this sheet.
Fourth, fill out the personal information on the form, lines 1 and 2, and then sign the bottom – the rest is already filled out for you.
Fifth, in Line 2 you must write in the total refund that you would like. This should be the sum total of social security and medicare withholdings listed on the W2 or paystub.
Sixth, GET YOUR MONEY!! Mail the completed form with attached documentation to: Department of Treasury, Internal Revenue Service Center, Andover, MA 05501-0002.
Brought to you by the Adjunct Project. www.adjunctproject.org or email: theadjunctproject@gmail.com.
Let’s make a better CUNY! The Adjunct Project wants your involvement!
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