Hey,
I am also in same position as for residency status. I was an F1 student from Aug 2014 to Sept 2019, I am exempt from counting US days of presence for 2014, 2015, 2016, 2017, and 2018 (5 years or part years). But I was still in OPT in 2019 till sept 30th 2019 and switched to H1B from oct 1st 2019. Thus my employer did not deduct FICA tax from Jan - Sept 2019. So should I file as resident with 8843 or file non-resident with 8843 because I was in OPT.
Also on IRS website says Student FICA exemption is applicable to Residents under some cases
"This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Internal Revenue Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption" discussed below)."
"Also, the Internal Revenue Code provides one exemption from social security/Medicare taxes for foreign students and another exemption from social security/Medicare taxes for all students, American and foreign. This is the so-called "student FICA exemption", and it may operate to exempt a foreign student from social security/Medicare taxes even though the foreign student has already become a RESIDENT ALIEN. For employment which occurs after April 1, 2005, Revenue Procedure 2005-11 provides instructions for determining who is eligible for the "student FICA exemption"
Thanks
