The IRS Appeals Office notified the University of Missouri in March 2012 of its determination that postdoctoral fellows in NRSA or T32 training grants are excepted from FICA taxes. The University of Missouri sought an exception for all postdoctoral fellows, but the IRS Appeals Office agreed to the exception from FICA taxes for postdoctoral fellows only in NRSA or T32 training grants. The University of Missouri will notify the NRSA and/or T32 postdoctoral fellows covered under the IRS determination in a separate correspondence and issue refunds in July 2012. If statutory interest amounts to $600 or more to a postdoctoral fellow, the University of Missouri will issue a 2012 Form 1099-INT. NRSA and/or T32 postdoctoral fellows will receive a Form W-2C for each calendar year in which their FICA wages are reduced. In most cases, the Form W-2C will not require the postdoctoral fellow to file an amended income tax return, but the University of Missouri cannot provide individual tax advice. Consult with a qualified tax specialist for more information.