Graduate Medical Education
Click here for important FICA information.
Children's National Medical Center's educational mission is to support the highest standard of excellence in caring for children by preparing pediatric caregivers, both within and beyond our walls, to practice outstanding pediatric medicine in the 21st century.
Children's National offers graduate medical education in the form of general pediatric residency training, pharmacy practice residency training and fellowships in a variety of pediatric specialties. Our training is backed by a very committed group of faculty educators and cutting edge research.
Children's Research Institute (CRI) continues to grow and receive significant grant funding. Proving our excellence in research, Children's National houses one of the few NIH-funded Pediatric Clinical Research Centers in the nation. The CRI is also is one of only six Child Health Research Centers supporting the development of pediatrician-scientists funded by the NIH.
Even beyond our superb faculty and impressive research efforts, our setting in Washington, DC further enhances the graduate medical education training experience by providing a broad patient population that is often international in scope. Our location in the nation's capital offers trainees opportunities to observe and participate in child advocacy initiatives beyond those seen at most children´s hospitals. Finally, Children's close proximity to the National Institutes of Health oftentimes augments research efforts.
Children's National training programs have developed rapidly in the past 20 years, becoming one of the most respected and most desired pediatric training centers in the country. We believe our current residents and fellows would agree that Children's National is one of the top centers for graduate medical education in the United States and we whole-heartedly welcome your interest in our residency and fellowship training programs.
FICA Tax Refund:
The IRS recently decided to settle previously existing claims against them filed either individually by former residents or collectively by training institutions stating under the “student exemption” that residents are exempt from FICA taxes. The statute of limitation for filing such a claim expired in 2008. If you filed individually, the IRS should have mailed you Letter 4610, Medical Resident FICA Refund Claims, Employee Notification, at the end of July 2010 with specific instructions on how to proceed by September 2010. Children’s National Medical Center did not file an institutional claim.
Despite currently settling these former claims, since 2005 the IRS has maintained that residents are not students because they are working full time and getting paid. In addition the IRS states that money contributed by residents to FICA is in their Social Security Accounts and will be paid upon retirement.
For additional information and an IRS Q+A on the topic, please go to: http://www.irs.gov/Help-&-Resources/Tools-&-FAQs/FAQs-for-Individuals/Frequently-Asked-Tax-Questions-&-Answers