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This section contains important information for graduates of the University of Cincinnati College of Medicine/University of Cincinnati Medical Center residency programs.
The IRS has approved refunds for the medical resident FICA claims for the periods 1997 through the 1st Quarter of 2005.
The University of Cincinnati Medical Center (UCMC), formerly named University Hospital will be mailing letters the week of November 10, 2014 to former eligible residents with specific details regarding the IRS FICA refund process. Attached is a sample copy of the letter. If you are an eligible former resident who completed and returned a consent and do not receive a letter by November 24th or you need to update your address, please contact Deloitte Tax LLP by email at uhifica@DELOITTE.com or by fax at 614-233-6264.
It is estimated that refund checks will be mailed to the residents during the week of December 1st.
Note: Each former resident’s letter is unique and will contain information regarding the mailing of checks, amounts, and tax reporting information that will be sent separately.
Sample copy of Pre-Letter (PDF)
In an attempt to verify the residents’ addresses for the processing of FICA claims, University Hospital in September 2010 sent correspondence to residents who participated in specialty and subspecialty residency programs sponsored by University Hospital between January 1, 1997 and March 31, 2005.
While many residents responded verifying their current address, we still have not heard from many residents. If you believe that you may be eligible for the refund but did not receive or reply to such correspondence last fall, please contact us at UHIFICA@deloitte.com (Deloitte Tax LLP is a professional service provider that is assisting University Hospital, Inc. with respect to the medical resident FICA refund claim process.)
Those residents who previously verified their current address do not need to take any immediate steps at this time. After the terms of the settlement have received final approval, those eligible for the refund will receive a letter providing additional information and asking the resident whether he or she wishes to participate in the settlement and consent to University Hospital filing a medical resident FICA tax refund claim on the resident's behalf.
University Cincinnati Medical Center (UCMC), formerly named University Hospital, filed its medical resident fica claims for the periods 1997 through the 1st Qt 2005 with the IRS on December 3rd, 2013. This was after UCMC further refined its claim data and improved its consent rate to 90.3% of its former residents. At this point the IRS must conduct its audit procedures and report back to the Department of Justice (DOJ) whether the claims and amounts are in accordance with the settlement agreement.
Please monitor this website for further updates.
University Hospital (which has been renamed as University of Cincinnati Medical Center - UCMC) has located many of its former residents who were in programs from 1997 through the 1st quarter of 2005. Since our last update, and with the assistance of many former residents, a third mailing took place. Our response rate is now at 87%. PLEASE NOTE - there is NO minimum participation percentage requirement for a claim. ALL former residents who have timely responded, will be included in the claims that are submitted to the IRS.
University Hospital/UCMC is unique because of its size, number of programs, number of former residents, and age of claims dating back to 1997. Locating former residents has been a challenge not encountered by many smaller programs dealing with more recent years, and those not involved in litigation.
University Hospital/UCMC will need 30 days to prepare claims on behalf of itself and ALL responding residents. University Hospital/UCMC intends to submit its claims to the IRS sometime in October, 2013. The IRS will conduct its audit and control the timing of events thereafter.
It is ironic that the FICA litigation brought by the IRS against University Hospital/UCMC eventually caused the IRS to establish a global settlement program. The litigation also caused the delays University Hospital/UCMC is experiencing.
We thank you for your patience
University Hospital continues to work to locate former medical residents who were in their programs from 1997 through the 1st quarter of 2005. Approximately 55% of our former residents have responded to date with their consent to participate in the refund claims. We wish to improve on the consent participation rate.
Today, another mailing was sent to reach the 45% who have not yet responded. The consent package was mailed by Deloitte and is marked “Important - Medical Resident FICA Information Enclosed”.
A copy of the consent package is attached below as a PDF file. If you have not yet received your consent package, you may print and utilize the copy below.
Please note we need your response by January 7, 2013. If you have not responded by January 7, 2013, you may not receive another chance to participate. The IRS is diligently working to close out the medical resident fica claims nationally. The claims for University Hospital’s were complicated, and thus slowed down, due to then pending litigation. We expect the IRS will want to move the University Hospital claims forward at a much quicker pace. We cannot say how much more time will be available, if any, to reach additional former residents after the mailing of this second consent package.
You may utilize the email address and/or the fax number in the consent package to return your consent or make an inquiry. More information about the medical resident fica refund process is below, in chronological order, if you are interested. Download Second Request - UHI Consent Package (PDF)
Please be on the lookout for a letter from our consultant, Deloitte Tax, LLP. The letter will explain the IRS FICA settlement process in detail and will include a consent form that you will need to complete and return to Deloitte by June 18, 2012 if you want the University Hospital Inc. (UHI) to claim refunds on your behalf for periods 1997 through 1st quarter 2005. (1997-2005 letter)
Special Note Regarding 1996: Prior to 1997, University Hospital was part of University of Cincinnati (UHI/UC), a state institution. UHI/UC, as a state institution, did not participate in social security; instead UHI/UC participated in PERS, the public employee’s retirement system. UHI/UC did pay and withhold the Medicare portion (1.45% each) of FICA taxes. UHI/UC has filed claims for refund of Medicare taxes paid on wages earned for services performed by medical residents during the 1996 calendar year. UHI/UC’s refund claim has been processed and accepted by the Internal Revenue Service. Therefore, UHI/UC is unable to amend or otherwise revise its claim for 1996. If you were a resident in 1996 and submitted a signed consent form to UHI/UC by the designated deadline, you are eligible to receive a refund of your 1996 Medicare taxes. No further action is required by former 1996 UHI/UC residents. UHI/UC does not know when 1996 refunds will be issued. When 1996 refunds are available, UHI/UC will contact those residents directly.
If you have any questions regarding the 1996 UHI/UC refund claim (or to update your mailing address), please contact Natasha Cavanaugh, Associate General Counsel at 513-556-1426 or by e-mail at natasha.cavanaugh@uc.edu.
Note: because the IRS has requested we share some additional information with you regarding potential impact to your socials security benefits, you should submit the consent form being sent in the 1997-2005 letter and not rely on a previously submitted consent form. Some consent forms were obtained many years ago that do not contain the additional social security information.
The 1997-2005 letters were bulk mailed on May 7th, 2012, and may take some time to arrive. If you have not received the consent package, a pdf version has been attached at the bottom of this notice which can be printed and emailed/faxed in accordance with the return instructions on the pdf consent itself.
To ensure consistent and accurate information is provided, you may use the Deloitte email address to get answers to any technical or procedural questions you may have about the 1997-2005 mailing and the consents. The 1997-2005 process will take some time, perhaps a year or more. Please do not use the email address to inquire about the timing of refund checks. We will post information about timing of the checks on this website once we have it. You may also continue to use this email address to provide 1997-2005 address updates.
The email address and fax number in the consent materials are the sole method of communication with UHI and Deloitte (not 1996 UHI/UC) regarding the 1997-2005 refunds. They are checked daily and responses are provided within two to three business days of receipt.
Please do not contact the GME Office, your former residency program, or the Payroll Office. These offices cannot answer your questions. In addition, neither Deloitte nor the UHI can provide you with tax, financial or legal advice relating to the refund claims or whether you should provide your consent. You should address those questions to your own tax, financial or legal advisor. Finally, we ask your patience as we work with the IRS to process your refund claims.
Download UHI Consent Package (PDF)
University of Cincinnati Medical CenterAdministrative Suite 13203188 Bellevue Ave.PO Box 670796Cincinnati, OH 45219-0796
Mail Location: 0796Phone: 513-584-1705Email: GMEinfo@ucmail.uc.edu