Hello.

I am a British citizen and moved from UK to US on a 3 year L-1A visa
in August 2001.  I was working in White Plains NY and was resident in
White Plains NY for about 18 months before moving to Stamford CT for
about 18 months.  While in US, I paid Social Security and Medicare.  I
did not apply for green card status as I did not intend to stay beyond
the 3 year visa term.

In August 2004, I took a company assignment to India on a E visa.  I
have continued to pay US social security and medicare while in India
as my company is US-based and I am still contracted to them.

In June 2006, I am moving back to UK permanently and will cease paying
US social security and medicare.

I want to know:

1. Am in entitled to a refund of US social security and / or medicare?

2. If so, how do I obtain it?

There is a lot of material on the web (and google answers) about this
but I need a simple answer that I can act on.

Thanks,

http://www.irs.gov/businesses/small/international/article/0,,id=104936,00.html

Short answers:

1. For the time you were on US soil, no refund is available.

2. For the time you were in India, working for a US employer and
getting paid by them, possibly. See the above link. You'll need to go
to your employer and have them justify why they withheld the taxes
while you were in India. If they can't they owe you a refund. If they
won't give it, the IRS will, but you'll have to come up with a lot of
paperwork; don't throw anything away, including your airline tickets!