Unpaid FICA taxes for previous tax years

[JackJi0723]

There has been some confusion with what kind of resident I am for tax purposes for the tax years of 2023 and 2024. I was supposed to be a resident alien since 2023 based on the substantial presence test since I am working on my STEM OPT F-1 Visa. If I need to pay the unpaid FICA taxes for the previous tax years, what would be the process be? I think my employer did not withhold any FICA taxes for both of those tax years because based on the research that we both did, we all thought that I was not a resident alien subject to FICA taxes. 

[Vanessa A]

If you became a resident for Tax Purposes in 2023, then you would need to start paying FICA taxes as of the time you became a US Resident.  If you have passed your 5 years exemption, then you would be a resident for tax purposes.  

Technically, this would fall on your employer to fix as they would have to pay the employer share of your FICA taxes and are responsible for the withholdings.  The simplest way to correct this would be to talk to them and have them file the corrective forms.  Since they did not withhold for 2023 or 2024, they can be held responsible for a failure to deposit penalty.   Your employer can recover the amount from you that they were supposed to withhold from your wages.  When they fix this, they will issue you a corrected W-2.  However, this will not have any affect on your return as this is for social security and Medicare taxes and not federal taxes.  

FICA and Withholding: Everything You Need to Know