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Medical Resident FICA Refund Information

Attention Former Residents Who Consented to Participate in Akron General’s Refund Request

December 6, 2012

On December 5, Akron General Medical Center cut checks for each former resident whose refund request was approved by the Internal Revenue Service. The checks have been delivered to the accounting firm of PricewaterhouseCoopers for final processing and mailing. PricewaterhouseCoopers expects to complete the mailing by Friday December 7, 2012.

Refund checks will be accompanied by a cover letter that will include a breakdown between the FICA refund itself and the interest payment. It is our understanding that this mailing will include letters to those few participants whose requests were denied in whole or in part.

December 1, 2012

Akron General Medical Center received the last of the quarterly refund checks from the Internal Revenue Service. The accounting firm of PricewaterhouseCoopers is finalizing the calculation of the individual checks which consist of the refund of FICA taxes and interest paid through the date of refund. PricewaterhouseCoopers will provide the calculation to Akron General Medical Center so that the checks can be prepared.

September 4, 2012

Akron General Medical Center has received notice that its claims for refunds of the FICA taxes withheld from medical residents has been approved. It is our understanding that it can take from 8 to 12 weeks for the refund checks to be issued to the organization.

During the time period covered by these claims, FICA taxes were paid one half by the employer and one half by the employee. The refund claims submitted by Akron General Medical Center include the employer share and – for those individuals who consented to be included – the employee shares of these taxes. Akron General Medical Center has engaged the accounting firm of PriceWaterhouseCoopers to handle the processing of the refund checks once these have been received. That processing will include issuing individual refunds to those who consented to be included in the claim and whose inclusion in the claim was approved by the IRS. The individual refunds will consist of the employee share of the FICA taxes withheld as well as the interest paid on such amounts by the US Treasury. The processing will commence immediately upon receipt of the checks from the US Treasury.

If you formally consented to participate in AGMC’s refund claims and your address has changed since you submitted your consent form, please send your new address to You may also provide your telephone number and/or email if these have changed, but that is optional.

August 1, 2012

The IRS agent handling Akron General Medical Center's medical resident refund claims has indicated that these “are at the final stage of the review process.” An estimated time of completion was not given.

May 17, 2012

The IRS has announced that it is ready to begin mailing out refunds of FICA taxes withheld on the wages of medical residents prior to the second quarter of 2005. The IRS will first notify (by mail) the institution that submitted the refund request. The letter notifies the institution that it will be receiving refund checks within 8 – 12 weeks. The institution will receive both the refund for the institution itself as well as the corresponding refund due to the medical resident. The institution is required to distribute 100% of the latter to its former residents involved in the refund.

This page will be updated after Akron General Medical Center receives its notification.

Supreme Court Ruling Regarding Application of FICA Taxes to Wages of Medical Residents

January 14, 2011

On January 11, 2011, the Supreme Court held that Medical residents are employees for purposes of the FICA tax. The 8-0 decision upheld treasury regulations issued by the Treasury Department that wages earned by medical residents working 40 hours or more per week are subject to FICA taxes. This decision applies only to quarters beginning after March 31, 2005; it does not affect a former resident's potential right to a refund for quarters ending prior to April 1, 2005 discussed below.

Refund Request for FICA Taxes Paid on Medical Resident Wages - Filing Completed

December 28, 2010

Akron General Medical Center has completed the “perfection” of its claim for a refund of FICA taxes paid on the wages of medical residents for certain years prior to April of 2005. The perfected claim has been filed with the Internal Revenue Service.

The Internal Revenue Service is still making preparations for the processing of the claims which number in the thousands.

If you are a former Akron General Medical Center medical resident, who consented to participate in this refund, please continue monitoring this site for additional information.

Date Updated: 07-DEC-2012

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