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In this video, the speaker explains how to request a refund for FICA taxes, which are payroll taxes deducted from wages. Certain individuals in the U.S. may be exempt from these taxes and can file a refund claim if FICA taxes were withheld. The video outlines the rules governing these refunds and provides an example of Form 843, which is required for filing. Generally, if you work for a U.S.-based employer, your wages are subject to federal payroll tax, with standard rates as of the end of 2021 remaining at 6.2% for Social Security tax and 1.45% for Medicare tax. The speaker emphasizes these are the baseline rules that apply to most individuals working in the U.S.