DEFINITION OF ELIGIBLE COMPENSATION Eligible compensation is compensation you received for services performed as a medical resident or fellow. Compensation for services such as moonlighting pay and attending pay are not eligible for the FICA refund. Please note, under certain circumstances, the entire amount of FICA taxes paid during a calendar year may not be eligible for a refund. If you received both eligible and ineligible compensation (i.e. moonlighting or attending pay) during the same calendar year, there is a possibility that a refund request of social security taxes paid on the medical resident wages may be disallowed or limited based on the eligible compensation for that calendar year.

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