6th year F-1 FICA withholding

[timc]

I got my F-1 in 2013. Year 2018 will be my 6th year. If I do not plan to stay for more than 183 days in 2018. Should my company withhold FICA and I report it back? Or my company should not withhold FICA instead.

[LinaJ2018 · Accepted solution]

As a F-visa holder, you are exempt from FICA for 2013-2017.  Starting from January 1st, 2018, once you become a resident for tax purposes by meeting the  Substantial Presence Test  SPT, you are subject to FICA. When you are a nonresident, your employer should not have withheld your FICA.  Please refer to FICA exempt for more information.

If your employer withholds your taxes in error and you are unable to get a full refund of the amount from your employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement

Please see More Form 843 for more information

[timc]

Say my company does not withhold FICA in the first 182 days in 2018. On day 183, I become resident alien. Then I need to pay back FICA which is not withheld for the previous 182 days, right? Because in year 2018, if I finally become a resident alien, I need to pay FICA for the whole year.