Social Security Refund Form

The following individuals are exempt from and may obtain a refund of social security taxes.  

1. Full-time students who are also employed by Cornell
   
2. Foreign nationals classified as "non-resident aliens" according to the IRS "substantial presence" test

 For more information, please visit the IRS  and the Cornell Payments and Tax  Web sites.  You may also contact uco-tax@cornell.edu  for additional information on these complicated rules.

An individual meeting exemption requirements must complete and sign a Social Security Tax Refund Form  to have the monies refunded.