Social Security Taxes Refundable to Nonresident aliens

Social security taxes paid for any given tax year are refundable to nonresident aliens working outside the statutory geographical “United States”.

1. The W-4 and 26 U.S.C. §3402(p) puts you INSIDE the corporation an “employee” in 5 U.S.C. §2105. As long as you:
   1.1. Don’t submit a W-4.
   1.2. When you file you indicate you didn’t file a W-4 or you were compelled to if your company forced you to, and then attach the W-2CC, Form #04.304, you didn’t opt INSIDE the corporation and become “DOMESTIC”.
2. 26 C.F.R. §31.3121(b)-3(c)(1) says work performed outside the “United States” as a federal corporation does not constitute “employment”.
3. 26 U.S.C. §3121(a) Defines “wages” for the purposes of social security as connected only with “employment”
4. Thus you earn no “wages”
5. Thus all Social Security payroll withholding must be refunded.
6. The form to get a refund in IRS Form 843: Abatement
   https://www.irs.gov/forms-pubs/about-form-843
7. SSA Form 7008 is used to correct your earnings record after you get the refund.
   https://www.ssa.gov/forms/ssa-7008.pdf

You can get a refund of Social Security taxes paid even after you file a tax return, but you can only do so for years no later than 3 years prior. For years in which you already filed a tax return, an amended 1040X return can be used.

Procedures for requesting a refund of Social Security payroll withholdings are contained in:

Procedure to File Returns, Form #09.075** (Member Subscriptions)
https://sedm.org/product/procedure-to-file-tax-returns-form-09-075/