Thanks for your reply.
The only reason for filling SS-8 is because Form 8919 asks for a reason code:
"Reason codes: For each firm listed below, enter in column (c) the applicable reason code for filing this form. If none of the reason codes apply to you, but you believe you should have been treated as an employee, enter reason code G, and file Form SS-8 on or before the date you file your tax return.
A : I filed Form SS-8 and received a determination letter stating that I am an employee of this firm.
C : I received other correspondence from the IRS that states I am an employee.
G : I filed Form SS-8 with the IRS and haven’t received a reply.
H : I received a Form W-2 and a Form 1099-MISC from this firm for 2019. The amount on Form 1099-MISC should have been included as wages on Form W-2. (Don’t file Form SS-8 if you select reason code H."
I believe I don't meet the criteria for substantial Presence Test and as you said would require filing 1040-NR. But my main question is about the form 8919 and how to pay the FICA taxes upfront to avoid penalty.
