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F-1 student became resident alien in 2024 – FICA not withheld, filed Form 1040 – what form is required& how to proceed ?
Hello team,
I entered the U.S. in August 2019 on an F-1 visa. I was exempt from the Substantial Presence Test and FICA taxes for my first 5 calendar years (2019–2023).
Beginning January 1, 2024, I became a resident alien for U.S. tax purposes under the Substantial Presence Test.
For tax year 2024:
I correctly filed Form 1040 (not 1040-NR)
My employer issued a W-2, but Social Security and Medicare taxes were NOT withheld (Boxes 3–6 are zero)
This appears to be a payroll error where the employer continued F-1 FICA exemption incorrectly
I understand that FICA taxes cannot be paid or corrected on Form 1040 or Form 1040-X.
My questions are:
My employer told, they cant correct 2024 W-2, but to avoid any future issues with IRS, I'm looking to resolve this issue .
I'm seeking properly resolve and report the missing employee portion of FICA for 2024.
What form is needed here and I used TURBOTAX software for 2024 tax filing returns .
Any leads are appreciated.
Thank you !!!