My company did not withold FICA taxes on the assumption I am Non-Resident Alien. However, I fail the substantial presence test, as I have been in the US for more than 5 calender years.
1. I arrived in US in 2012, and have filed taxes as Non-Resident alien for 2012-2016
2. For tax year 2017 I am considered Tax resident as I have crossed 5 calender years in F1
3. I am presently on F1-OPT and have not applied for immigrant visa
4. Under these circumstances, I want to file 1040NR-EZ under the "The Closer Connection Exception to the Substantial Presence Test for Foreign Students" rule of the IRS.
5. The reason I want to file as Non-Resident Alien is that my company did not withold FICA taxes.
So to file as Non Resident Alien, do I just need to attach form 8843, or do I need to attach any other documents as well? Any advice would be very helpful.
You will need to attach proof of your close connection to the foreign country. If you do not meet the SPT, you would not have to try to use the close connection to a foreign country, however. If you were in the US 183 days or more in 2017, you do meet the test.
Sorry to resurrect an old thread, but I am in a similar situation and my FICA taxes were not deducted for 2018. I was also looking into considering filing as NRA even though I have been here for more than 5 years as a student.
Did you end up filing a 10140NR with form 8843? If so, did you get any push-back from the IRS or did you get your refund without any hassle? How did you prove your closer connection to another county?
Hoping that you can answer from your personal experience. This is not a very widely seen problem, and it is hard to get any conclusive answers.