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Medical Resident FICA Tax Reimbursement Claims

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Update March 2013:  Boston Medical Center has mailed out checks to residents who have been approved by the IRS for refunds. However, the 4th quarter of 1999 is still not available from the IRS at this time. The IRS continues to assure us that there is no problem with the refund for that quarter but that the check simply has not been processed. This means that residents eligible and approved for refund for Quarter 4 of 1999 will receive another check from BMC when those funds are received from the IRS. Please be sure to contact BMC and/or Deloitte if you have any change in address.

Please note that the IRS has disallowed refund claims for a short list of residents involved in certain programs. BMC has filed an appeal of these claims. We do not have any update relating to the appeal at this time.

If you have questions about any of the above information, or if you have a change of address not yet reported to us, please contact us:

BMC@Deloitte.com 
617.437.2085

FICA.RefundClaims@bmc.org 
617.638.8095

Update November 2012:  The IRS has allowed the majority of the BMC/UH FICA claims.

At this time BMC has received the residents' refunds for 1996, 1999, 2000, 2001 and 2004, with the exception of one quarter of 1999.

BMC is currently working to re-distribute these refunds to residents as quickly as possible. If you were a resident who provided complete and timely consent you should watch for a mailing from BMC.

The IRS has not yet released information about Quarter 4 of 1999. We do not expect there to be any problem with the claims for that quarter but the IRS has not provided any details to explain the delay.

Please note that the IRS has dis-allowed refund claims for a short list of residents involved in certain research based programs. BMC has filed an appeal of the dis-allowance.

If you have questions about any of the above information, or if you have a change of address not yet reported since the time you submitted your consent form, please contact us:

Update July 2012:  BMC has submitted revised FICA Tax Refund Claims to the IRS for review.

The revised claims reflect FICA payments on stipends excluding amounts earned for moonlighting in accordance with the instructions from the IRS to exclude such amounts. (See Update January 2012 below for details.) The IRS is currently reviewing the revised refund claims.

At this point, the IRS will either approve and process the claims or have further instructions for additional revisions.

BMC will provide further updates on this site as soon as new information becomes available.

Note: The recent filing with the IRS is expected to be the final submission. As such, there will be no further opportunity for residents to file late consents in order to join the refund claims.


Update January 2012:  The IRS has informed BMC that money received by residents for moonlighting is not eligible for inclusion in FICA tax refund claims. That portion of FICA taxes relating to moonlighting will be excluded by the IRS when refunds are calculated.

The IRS is currently reviewing BMC's FICA Refund Claims. BMC will provide further updates on this site as soon as new information becomes available.

Pursuant to IRS instructions BMC has already filed refund claims on behalf residents who returned timely consents.  If you did not submit a timely consent form, please see the instructions below for submitting late consents, as you might still have an opportunity to participate in the claims.

The next step is for the IRS to complete its review of the filed claims.  We do not know when the IRS will complete its review.  As BMC receives claim status updates from the IRS, BMC will update this website.

If you are participating in BMC’s Medical Resident FICA Tax Refund Claims, it is your responsibility to ensure that the contact information that you provided to BMC remains up to date.  If your contact information has changed, please call or email BMC immediately at the following telephone number or email address.  You will be asked to provide the following information.

  • Your full name
  • Your mailing address
  • Your email address
  • Your phone number
  • The last 4 digits of your social security number

Call: (617) 437-2085
Email: BMC@Deloitte.com

Please note that the telephone number provided above will take you to a voicemail dedicated to BMC's FICA refund claims and you will be required to leave a message.  A Deloitte Tax professional will respond to emails and voicemail inquiries within 5 business days.  Deloitte Tax has been hired by BMC to assist with administering the refund claims.

SUBMITTING LATE CONSENTS TO PARTICIPATE IN THE CLAIMS

Residents who did not submit a timely Consent Form in order to be included in the claims that have already been filed with the IRS might still have a chance to participate in the claims.  We have been informed by the IRS that at some point after it begins processing the claims that BMC has already filed and before those claims are finally processed, the IRS may permit BMC to add FICA tax refund claims on behalf of individuals who have submitted late consents.  At the point in time that the IRS begins to process BMC’s claims, BMC will request permission from the IRS to submit a final refund claim (the “Final FICA Claims Submission Allowable by the IRS”) in order to add late consenters.  To the extent that the IRS exercises its discretion, and permits late consenters to be added to the claims, we will include those late consenters who have returned a signed Consent Form prior to filing of the Final FICA Claims Submission Allowable by the IRS.

Time is of the essence, as we will not be able to include any additional consent forms received after the Final FICA Claims Submission Allowable by the IRS has been completed.  At this time, BMC does  not know when the IRS will begin to process the claims or when the Final FICA Claims Submission Allowable by the IRS may be filed.  To give yourself the best chance of being added to the refund claims, you should submit your signed Consent Form and Form W-9 to BMC by fax to (617) 587-1441 or by email to BMC@Deloitte.com as soon as possible.  A copy of the original consent package that was previously sent to you, containing the requisite forms, can be obtained by calling (617) 437-2085 or emailing BMC@Deloitte.com and requesting a new consent package.  In your request, you should include the following information.

  • Your full name
  • Your mailing address
  • Your email address
  • Your phone number
  • The last 4 digits of your social security number

Please note that the telephone number provided above will take you to a voicemail dedicated to BMC's FICA refund claims and you will be required to leave a message.  A Deloitte Tax professional will respond to emails and voicemail inquiries within 5 business days.  Deloitte Tax has been hired by BMC to assist with administering the refund claims.

Other Information Resources

If you have questions, please visit our FAQ page (http://bmc.org/gme/medical-resident-FICA-refund-faqs.htm) or the contact the IRS or visit the IRS website at:

In the event that you have questions not addressed above, please submit your inquiry by email to: fica.refundclaims@bmc.org, or call BMC's Office of the General Counsel: (617) 638-8095.

Please bookmark this page and return to this site to check for updates.
http://bmc.org/gme/medical-resident-FICA-refund-claims.htm

 

 

Contact Us

Call: 617.414.5423
Fax: 617. 638.6744
gme@bmc.org

Boston Medical Center
Graduate Medical Education
Doctors Office Building (DOB)
720 Harrison Ave., 5th Floor
Boston, MA  02118


Maxine Kessler
Director, Graduate Medical Education
Designated Institution Official

Staff:
Brian Boyko
Corde Miller
Sandra Palma
Olivia Terrell
Randi White

Medical Resident FICA Refund Claims

Call: 617.638.8095
Email: FICA.refundclaims@bmc.org


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