I am on F1 visa since 2014. considered a resident alien for tax purposes since 2019. Stated work on OPT from June 2020 and FICA tax not withheld by the previous employer for June 2020-Dec 2022. Previous employer not willing to update W-2. Am i liable for full 15.3%, since previous employer did not pay? Can i use form 8919 and amend my tax return to pay FICA tax back for June 2020-Dec 2022?is there installment plan avaliable to pay the FICA tax for June 2020-Dec 2022

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Level 2

Question

F1 resident alien: Option to pay FICA tax back for June 2020-Dec 2022

Forum|Forum|3 years ago
January 4, 2023
8 replies
86 views

I am on F1 visa since 2014. considered a resident alien for tax purposes since 2019. Stated work on OPT from June 2020 and FICA tax not withheld by the previous employer for June 2020-Dec 2022. Previous employer not willing to update W-2.

Am i liable for full 15.3%, since previous employer did not pay?
Can i use form 8919 and amend my tax return to pay FICA tax back for June 2020-Dec 2022?
is there installment plan avaliable to pay the FICA tax for June 2020-Dec 2022

Not A Product Question

Anonymous_

Level 15

@pk12_2 ?

pk_

Level 15

@BLR006 , generally students with F-1 visa and working on OPT, are still considered in "training" and hence exempt from FICA taxes . Of course this is valid as long as the entity & the work meets the requirements of OPT. I would generally assume since the INS has approved your OPT extension to F-1, this entity and work must be a qualified placement and therefore you are exempt from FICA. The rules for this "exception" FICA, is laid out in Rev. Proc. 2005-11. Generally what it means is that either you are a full or half time student while on OPT or you are not a "professional employee" then the exception is applicable.

Since you suspect that you are subject to FICA taxes , can you please tell me (a) your student status; (b) the employer's association or otherwise to the School where you are enrolled; (c) relationship with employer -- do you get all the benefits ( vacation, sick leave, pension plan participation etc., etc that "employees" are eligible for ); (d) are you a full-time or part-time employee. (e) etc. etc.

I will circle back once I hear from you . BWT -- which country are you from ( in case treaty conditions/ assertions apply ) ?

BLR006Author

Level 2

Hello @pk12_2 ,

a) graduated in may 2020. Not a full time student

b) The employer is not associated with the school. They are local public health department.

c) I did get some benefits. No retirement. Did get vacation, sick leave.

d) was full time employee . Not permanent employee, since I was under a contract. Also, was not eligible for permanent employee since i was on F1 visa and not US citizen.

E) From India. Came to US in 2014 on f1 visa did bachelors, f1 visa renewed in 2019, did masters and graduated in 2020. I was working part time in school and had full course study, so I was FICA exempt then.
F) OPT started in June 2020. STEM-OPT started in June 2021.

G) I keep reading about substantial presence test on IRS website, that’s I why I think I am not FICA exempt anymore. Thanks

pk_

Level 15

@BLR006 , since you entered the USA in 2014, your exempt ( from counting days present ) period ended in 2019 . Thus from Jan 1st 2020 your presence in the USA counted for purposes of Substantial Presence Test ( 183 days counting all days in current year, 1/3 the days present the year before and 1/6th the days present the year before that) and so you became Resident for Tax Purposes in the middle of 2020.

Many states have their own version of FICA and are actually exempt from collecting / contributing / participating in the FICA scheme and therefore I do not believe your old "practical training" employer would help with FICA -- also that implies that you as an employee of that state / local govt. entity is immune from participation of FICA. Please talk to your old employer to make sure that is the case.

Also note that being a resident for tax purposes has nothing to do with FICA -- it is question of whether you are participating in a required/optional training rather that being a professional employee.

In my view ( especially if the old employer was in a state that does not participate in the FICA scheme), it is better to leave things alone and proceed with the current employer / trainer on FICA. This is especially true , if you are not going to stay in the USA past your STEM-OPT period --- because the only gain is in Social Security credits and for this one or two years would not change anything.

Does this make sense or am I in the left field ?

Is there more I can do for you ?

Namaste ji