Medical Resident FICA Tax Refund Claims The Internal Revenue Service (IRS) recently announced that it will refund the employer and employee portion of FICA taxes paid for medical residents prior to April 1, 2005. The Office of the President will provide more information about the refund process as soon as the University receives further guidance from the IRS. We emphasize that this process relates only to the 1.45% Medicare taxes paid by residents prior to April 1, 2005.