@BLR006 , generally students with F-1 visa and working on OPT, are still considered in "training" and hence exempt from FICA taxes . Of course this is valid as long as the entity & the work meets the requirements of OPT. I would generally assume since the INS has approved your OPT extension to F-1, this entity and work must be a qualified placement and therefore you are exempt from FICA. The rules for this "exception" FICA, is laid out in Rev. Proc. 2005-11. Generally what it means is that either you are a full or half time student while on OPT or you are not a "professional employee" then the exception is applicable.
Since you suspect that you are subject to FICA taxes , can you please tell me (a) your student status; (b) the employer's association or otherwise to the School where you are enrolled; (c) relationship with employer -- do you get all the benefits ( vacation, sick leave, pension plan participation etc., etc that "employees" are eligible for ); (d) are you a full-time or part-time employee. (e) etc. etc.
I will circle back once I hear from you . BWT -- which country are you from ( in case treaty conditions/ assertions apply ) ?
pk
