pk
Level 15
Level 15

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@nik8singh ,  you are talking about two different things  -- one controlled by the IRS and the other by SSA ( Social Security  Admin ).

For IRS, , specifically  for F-1 admissions, the first time  on F-1 gets a five Calendar years  of  "Exemption" from counting days present towards satisfying  SPT ( Substantial Presence  Test ).  So in your specific case since you entered  US on F-1 in 2013  ( I am surprised that  you entered on 12/30/2013 and not on Jan 1st  2014 ),  However , this would have meant that  ( and barring any other  influencing facts / circumstances )  you were  on "exempt" status  till 12/31/2017.

Now , because  your status was  adjusted to H-1B on 12/11 2017,   your  exempt status terminated on that date and you started counting  days present  towards SPT.  Therefore during 2018 would have met the SPT and be a Resident for tax purposes  ---taxed on world income.

at the end of 2023 ( 12/11/2023 ) your status was again adjusted to F-1 -- but now you are NO LONGER an EXEMPT status individual, so you are taxed on your world income , even as a student on F-1.

 

The FICA  exception is  not connected to  immigration status --- if you are student / trainee etc. and working at the University/school and/connected entities, then you are immune from FICA.

 

Does that make sense ?    Do you need more help on this ?

 

pk