STEM OPT - FICA taxes?

[LinaJ2020]

Thanks for the clarification.  That is correct!

@prtk05

[muhanyuan]

Hi Lina,

My case was a little bit special. I came to US in 2014 holding F-1 VISA for a two-months visit, and re-entered in 2016 holding a different F-1 VISA until now. I am wondering how does the 5-year exemption apply to my situation. Should it count from 2014, skip 2015, and then from 2016 to 2019? 

Thank you!

Muhan

[LinaJ2020]

The key is the taxpayer needs to be living in the US with the F-visa. 

Per IRS, "Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption"(...)"

So, if you have left the US and re-entered, you will skip those years when you are not in the US to count the five years exemption period.  

@muhanyuan

[Degand]

Says I have a problem with my taxes

[Terilynn1]

Helloel

[KarenJ2]

You will need to provide additional information so we can assist you.  What is the problem with your taxes?

[rtorresmeza]

Lina, if I got to the US on August 14, 2014, and I have passed the SPT, for my 2019 taxes, when did the employer had to start withholding tax?

[KarenJ2]

Your employer should have started withholding FICA taxes January 1, 2019 unless you qualify for the Student FICA Exception (see below) ,

Student FICA Exception

IRS Alien Liability for Social Security and Medicare. 

[rtorresmeza]

I was a student from 8/14/2014-5/3/2018 and I am currently on the optional practical training that lasts from 6/13/2018-6/12/2021, does your comment on 1/1/2019 as start date for the withholding still apply in this case? 

[KarenJ2]

Yes, if you were on an international student visa (J1 or F1) for 5 years or part years, 2014, 2015, 2016, 2017 and 2018, you start counting your days of presence on January 1, 2019.

You will need to review the information from the IRS to determine if you can be exempt from FICA using the student FICA exemption.

[rtorresmeza]

Could you re-forward me the student FICA exemption? The link is not working for some reason.

[KarenJ2]

IRS Student Exception to FICA Tax

[rtorresmeza]

I work for a private firm, I assume then that this does not apply to me correct?