@pk While reading this page, it specifies that,
"Generally, foreign students in F-1, J-1, or M-1 nonimmigrant status who have been in the United States more than 5 calendar years become resident aliens for U.S. tax purpose if they meet the “Substantial Presence Test” and are liable for Social Security and Medicare taxes. (unless they are exempt from FICA under the "student FICA exemption".
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- Student FICA Tax Exemption
Section 3121(b)(10) of the Internal Revenue Code provides another exemption from FICA (Social Security and Medicare) taxes for all students, regardless their U.S. tax residency status. Under this special exception rules, Social Security and Medicare taxes do not apply to services performed by students employed by a school, college, or university where the student enrolled at least half-time. The student’s on-campus employment must be incidental to and for the purpose of pursuing a course of study. Consequently, a foreign student who become a resident alien may be eligible for exemption if qualified. Off-campus jobs or working for other employers do not qualify. "
Since I am employed by a company in my field of study and not employed by my university, according to the above statement from IRS, it does seem like FICA applies to me. I am not sure if I am misinterpreting things. Please do help. Thank you and really appreciate your input.
