@krissh1368
(a) you have the option of paying in the FICA @15.3% of your earnings --- there is generally no penalty. If your employer did not withhold your contribution, they also did not pay their share of the FICA-- hence it is unlikely they will admit failure because if you complain to the IRS, there will be fine levied on the institution and hence there may be indirect / direct consequences.
(b) If you have use TurboTax or similar tax software, it should have warned you that there is no FICA contribution reported --- did it or your W-2 showed boxes 3, 4, 5, 6 all blank and hence no warning ?
(c) I don't believe your should be paying FICA because you were "student" and still are "student" and immune from FICA contribution.
(d) below I attach an analysis by IRS lawyers on the subject:
https://www.irs.gov/government-entities/federal-state-local-governments/student-fica-exception
" In general, FICA tax applies to wages paid to an employee on account of employment. IRC Section 3121(b)(10) excepts from FICA tax service performed in the employ of a school, college, university (institution), or a section 509(a)(3) organization organized and operated exclusively for the benefit of that institution if the service is performed by a student who is enrolled and regularly attending classes at the institution.
The student FICA exception does not apply to services which are covered by an agreement to provide social security coverage under section 218 of the Social Security Act (section 218 agreement). IRC Section 3121(b)(7) (E). A section 218 agreement may apply to students at a secondary school, as well as to students at an institution of higher education.
The exception applies only to an employee who has the status of a student. An employee who performs services “as an incident to and for the purpose of pursuing a course of study” at the institution for which the services are performed has the status of a student for this purpose. Section 31.3121(b)(10)-2(c).
Rev. Proc. 2005-11, 2005-1 C.B. 307, sets forth new guidelines for determining an educational institution and whether an individual is a student at an institution of higher education (institution) for purposes of the student FICA exception. In brief, an individual who is a half-time undergraduate student or a half-time graduate or professional student (half-time student) will qualify for the student FICA exception, provided that the individual is not a professional employee of the institution. The meaning of these terms is as follows.
In addition to being an “institution of higher education”, the employer must be a school, college, or university (SCU) within the meaning of section 3121(b)(10). The SCU primary function is the presentation of formal instruction, it normally maintains a regular faculty and curriculum, and it normally has a regularly enrolled body of students in attendance at the place where its educational activities are regularly carried on. (Treas. Reg. Section31.3121(b)(10)-2(c)). It may also be an affiliated Section 509(a)(3) organization with respect to the SCU. "
Is there more I can do for you ?
Namaste
pk
