@BLR006 , thank you for that link to DHS pronouncements in that the sole determinant of being subject to FICA is whether one has passed SPT ( Substantial Presence Test or not ). But this is in conflict with Rev. Proc. 2005-11 which uses "student characteristics " to declare whether one is subject of excepted from FICA. To add to the confusion DHS appears to class OPT as trainee while STEM-OPT is more of an employee and sometime trainee.
Rev. Proc. 2005-11 does distinguish between "professiona employee" i.e. employees with benefits and therefore in my opinion:
(a) you should ignore the FICA question for the first OPT --
(b) for STEM-OPT, since you are getting some of the employee benefits , consider yourself an employee and become subject to FICA. If your employer participates , that is great ( your will only pay only 7.65 towards FICA, else for your 2022 return you fill out a schedule -SE and this will allow you to pay the full 15.3% to IRS to be transferred to SSA.
(c) I would suggest you visit the local SSA office and tell them your issue and they should be able to help guide you -- in the end it SSA whom determines and collects / distributes the benefits.
AS you say there being a strong possibility for you to be an immigrant, this should not create any issues -- because IRS is only a pass through for the FICA taxes , DHS has no locus standi on this particiaption and this has nothing to do with immigration.
Is there more I can do for you ?
Namaste
pk
