NOT THAT DIFFICULT IF YOUR EMPLOYER HAS NOT TEMITTED THE TAX TO IRS YET. IN THAT CASE, YOU JUST NEED TO CONVINCE YOUR EMPLOYER NO SOCIAL SECURITY & MEDICARE TAX FOR OPT STUDNETS BY SHOWING HIM THE IRS RULES OR EXAMPLE. IN CASE EMPLOYER ALREADY REMITTED THE TAX, THEN YOU NEED TO FILE A RETURN FOR REFUND, WHICH IS OF COURSE MORE DIFFICULT.