I switched jobs last year and just received my W-2 from my previous employer for 2024. In that W2, I can see that no Social Security or Medicare taxes were withheld from my paychecks. Upon further checking, I see that they were not withheld in my 2023 W2 as well.
I'm a foreign national who met the substantial presence test (5 years) when I started that previous job, so I think those taxes should've been withheld. Upon contacting the employer, they mentioned that since I was on an F1 visa they automatically put me down as a non-resident for tax purposes and are unwilling to give me a corrected W2 for this or last year, quote: "There is no way for us to make any corrections, because 2023 and 2024 are closed and you are no longer employed with the company."
I got my full refund for 2023, so I think I can file my taxes the same way for 2024. But I'm worried about any personal liability around those taxes, and potential trouble with the IRS. I'd much rather just pay the IRS what I owe than deal with an audit. Questions:
1. Is a non-resident who meets the substantial presence test personally liable for social security taxes that were incorrectly not withheld by the employer?
2. What're my options here? Should I file the Form 8919 and inform my previous employer that I'm doing so? Should I file taxes regularly as I did last year?
To make matters worse, I need to file taxes in three different states. Does that affect anything at all?
