The law does not permit a refund of Social Security taxes.

However, you may be eligible to receive U.S. Social Security benefits as a result of a bilateral agreement between the U.S. and your resident country. These agreements help many people who, without the agreement, would not be eligible for monthly retirement, disability or survivors benefits under the Social Security systems of one or both countries. These agreements also help people who would otherwise have to pay taxes to both countries on the same earnings.

You may access information about the agreements between the United States and other countries from the Internet site, International Agreements, Payments Outside the United States, and Social Security in Other Countries.

You may be interested to know that the Social Security Administration’s Internet Web site contains information on how to obtain Social Security services when you are living outside the United States. You may connect to: http://www.socialsecurity.gov/foreign/

You may want to access the Internal Revenue Services' (IRS) publications 515 and 519 for details about employment taxes payable on the earnings of aliens. These publications are available on the Internet at: http://www.irs.gov/formspubs/