@biyao73 , the short answer as to whether your change of tax status ( from NRA to RA for tax purposes ) changes your FICA exception, is a clear MAY NOT BE. This is because FICA exception is not based on your tax status. It is based on your visa / student status and that of your employer. It is well opined/detailed in Revenue Procedure 2005-11. Generally speaking for FICA exception (a) you must be an active student/ trainee during the CPT period; (b) you must perform service for school/college/university or non-profit org. auxiliary to a school/College/University. There are also exceptions for professional employees with exceptional knowledge/skills when all the facts and circumstances are considered.
Bottom line --- since your were a student at the time and on F-1, the payments during CPT ( and arranged through the school/ univ. ), would generally be FICA exception.
Is there more I can do for you?
pk
@tagteam
