STEM OPT - FICA Taxes

[JackJi0723]

Hi! I am very confused about the whole FICA & Social Security taxes. I have been on the F-1 Visa since 2016 and currently working with a STEM OPT F-1 visa. So my situation is that I have been a student from 2016, 2017, and 2018 but I was in Korea for the entire time of 2019, and 2020 on leave of absence to finish my military service.

My question is, when taking the substantial presence test, it says that the days that you are on the F-1 visa are exempt until 5 calendar years. Does this mean for me, the 5 calendar years are 2016, 2017, 2018, 2021, and 2022? It said on the IRS website that it does not have to be consecutive. Another question is that I have not been paying any social security or FICA tax since I started working in June of 2022. Does that mean I would have to pay those missing social security or FICA taxes of years 2022, 2023, and 2024?

[DaveF1006]

Yes, you were exempt from 2016-2018.  Years 2019 and 2020 do not apply since you were not in the US for that period of time. If you were in the US in yrs 2021-2022, those are the two remaining years you have left on your 5-yr lifetime exemption period. 

For 2023 and 2024, you are not exempt thus you would need to pay your FICA taxes for those years because you met the substantial presence test starting in the year 2023 and became a resident alien.