FICA for 6th year F-1 student

[timc]

I got my F-1 visa in 2013. From 2013 to 2017, I was non-resident alien. For 2018, if I stay more then 183 days, I will be identified as a resident alien. Since I haven't stayed for more than 183 days in 2018, I am not identified as a resident alien as of today. I have already got social security tax deducted from paycheck since the beginning of year 2018. Is that how company should withhold FICA?

[hbl3973]

The 2016 IRS publication 519

https://www.irs.gov/pub/irs-pdf/p519.pdf

states:

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You will not be an exempt individual as a student in 2016 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements.

You establish that you do not intend to reside permanently in the United States.

You have substantially complied with the requirements of your visa.

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So change 2016 to 2017 and this says you are deemed non-exempt so long as you were in the US even 1 day in 2018.  Payroll is behaving correctly.  Should you tackle the processes described in publication 519 to argue for exemption, chapter 8 discusses payroll taxes.

It is often beneficial to take advantage of non-exempt status as you get the large standard deduction against your US income.  Work the numbers using your 2017 return and the 2018 doubled standard deduction.

[timc]

I believe not being an exempt individual only means I need to count the days towards substantial test, doesn't it?

[timc]

Exempt individual. Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following
categories. An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas. A teacher or trainee temporarily present in the United States under a “J” or “Q” visa, who substantially complies with the requirements of the visa. A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. A professional athlete temporarily in the United States to compete in a charitable sports event.

[hbl3973]

All I can tell you further at this point is to dig into publication 519, which I quoted in my answer.  You might look carefully at chapter 6 (dual-status tax year) if you want to push for exempt status.

[pran913]

I have a similar situation but my employer did not deduct FICA taxes from beginning of year 2018. In that situation how do I adjust the same while filling for taxes?

[hbl3973]

It appears from <a rel="nofollow" target="_blank" href="https://money.stackexchange.com/questions/77004/fica-was-not-withheld-from-my-paycheck">https://mone...> that you are not to do anything on your tax return this year but you should inform your employer of the goof and they should be able to make it up in future paychecks.