topic Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you. in After you file

Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

borislav12 — Wed, 11 Feb 2026 10:22:02 GMT

My employer says that I meet the substantial prescense test of 5 years but I believe that is incorrect as I am on a new visa since 2023.

Re: Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

pk — Thu, 08 Aug 2024 17:18:51 GMT

@borislav12 , generally the five year exempt status lasts for five calendar years from the first entry with F-1 --once in a life time. So if you came back with a new F-1, you may have exhausted your exempt status. Please provide dates when you first entered with F-1 and your second entry / renewal of F-1 dates.

FICA regs have nothing to do with the F-1 exempt status and/or whether you have passed the SPT. It is based on whether you are a student/ trainee and are performing education related work with EAD as a trainee and not an employee.

Does that make sense ? Is there more I can do for you ?

Re: Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

borislav12 — Thu, 08 Aug 2024 18:40:58 GMT

First date is sep 2018, second is jan 2023. All of the friends that I have who are international and in the same position so not pay FICA tax. There was a period when I was not physically in the US between the two visas so I don’t know if that counts. Thank you.

Re: Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

borislav12 — Thu, 08 Aug 2024 18:41:23 GMT

Would I be able to just reclaim them at the end of the tax year?

Re: Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

pk — Thu, 08 Aug 2024 19:02:39 GMT

@borislav12 based on your answer , you are no-longer an exempt ( from counting days present towards SPT) person. However as I said earlier FICA requirement is not directly affected by your immigration status.

Here is an opinion from the IRS on the subject of FICA exemption -->

Student FICA Exception | Internal Revenue Service (irs.gov)

Also there may be Tax Treaty conditions that apply --- which country are you from?

The return of FICA taxes collected rests with your employer -- but is not generally preferrable.

Re: Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

borislav12 — Thu, 08 Aug 2024 20:00:54 GMT

Thank you for sending over the IRS Guidance. I am from Bulgaria. Would you be able to provide more clarity on the following : However as I said earlier FICA requirement is not directly affected by your immigration status. Thanks!

Re: Am I exempt from FICA tax as a nonresident alien on F-1 status. I have previously held F-1 status for undergrad but have changed under a masters degree? Thank you.

pk — Fri, 09 Aug 2024 20:13:06 GMT

@borislav12 if the job you are performing is NOT as a professional employee ( see the list of benefits that a professional employee gets ) and is generally considered as a trainee and in furtherance of your education, , you are generally exempt from FICA even if you are a resident for tax purposes or even a citizen of the USA. Thus under some circumstances , medical students as a "resident" may be exempt from FICA because it is a required training and is part of their education.

Does this make sense ?