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This video tutorial discusses how to request a refund for FICA (Federal Insurance Contributions Act) taxes, which are payroll taxes withheld from wages. In certain cases, individuals may be exempt from these taxes and can file a refund claim if FICA taxes were withheld from their paychecks. The tutorial outlines key rules and provides an example of Form 843, the required filing for the refund. Generally, wages earned from a U.S.-based employer are subject to federal payroll tax, applying to most individuals working in the U.S. As of the end of 2021 and moving forward, the tax rates are 6.2% for Social Security and 1.45% for Medicare.