FICA refunds are available for City employees affected by the Doctors Council v. NYCERS decision and those who have filed workers compensation claims.
Doctors Council v. NYCERS
This information applies only to FICA refund claims made as a result of the May 31, 1988 New York State Court decision in Doctors Council v. NYCERS. It affects only part-time employees of the City of New York, the Department of Education and the Board of Higher Education who paid FICA taxes while being precluded from pension membership during the period from January 1, 1986 through June 30, 1991. Each tax year constitutes a distinct claim that includes the affected employees.
The IRS has approved claims for years 1987 through 1991. The vast majority of refunds for those years have now been distributed to the claimants. The last of the refunds for those years were distributed in September, 2002.
The City of New York is continuing to distribute 1986 refund checks to employees whose 1986 refunds were included in the City's refund claim to the Social Security Administration as of November 25, 1996. Eligible employees must return their verification forms before checks can be mailed to them.
Under applicable federal regulations, refunds for 1986 do not include interest; refunds for 1987 through 1991 included interest.
Inquiries Regarding Doctors Council v. NYCERS Claims
If you sent signed Claim Authorizations for 1987 through 1991 and have not received a FICA refund check in the mail, send a written inquiry to OPA, including:
- A copy of your signed Claim Authorization
- Your day and evening telephone number
- Your social security number
Correspondence should be directed to:
Office of Payroll Administration
FICA Refund Claim Unit
One Centre Street
New York, NY 10007
See the Taxes FAQ