Am I a resident alien for the full year 2019?

[coiacy]

Hello,

There are two questions related to 2019 income tax:

(1) I came to the US in 2014 Sep (with F1 visa), and reported income tax for the years 2014-2018 as a non resident alien. In 2019 Sep, I had been present in the US for five calendar years. Now I am still on F1 and preparing for tax return of 2019, will I have a mixture status of non-resident alien and resident alien? For the income made at school in 2019, no FICA tax was withheld, will I need to pay FICA for that income?

(2) In 2019, I moved to a new state and started working in a company. Several months before the move, I received relocation bonus from the company, but state tax was withheld at the rate of new state.  For this bonus, shall I pay tax at the rate of the original state, or at the new state? 

Thank you very much for the help!

[KarenJ2]

Your F-1 nonresident status included 2014, 2015, 2016, 2017 and 2018.  Starting January 1, 2019 you need to start counting your US days of presence.  So you are a full year resident and can file a tax return with TurboTax.

Your relocation bonus should be reported in the state you moved to as reflected on your W-2.

Please review the following for your FICA question.

Also on IRS website says Student FICA exemption is applicable to Residents under some cases 

"This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Internal Revenue Code. 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" discussed below)." 

"Also, the Internal Revenue Code provides one exemption from social security/Medicare taxes for foreign students and another exemption from social security/Medicare taxes for all students, American and foreign. This is the so-called "student FICA exemption", and it may operate to exempt a foreign student from social security/Medicare taxes even though the foreign student has already become a RESIDENT ALIEN. For employment which occurs after April 1, 2005, Revenue Procedure 2005-11 provides instructions for determining who is eligible for the "student FICA exemption" 

Student FICA Exception 

[coiacy]

Thank you for the answers, and I would like to follow up on them: how should I report student FICA exemption with TurboTax?

[LinaJ2020]

If you have been present in the US for more than 183 days in 2019, you are considered as a US resident.  You will start paying the FICA from January 1st, 2019 after you complete your five-year-F visa period. 

As TurboTax does not handle your FICA exemption issue, I will suggest you communicate with your employer to resolve the issues.  They might need to issue you a corrected 2019 W-2, that you may need to amend your tax return later.  I am including a post from user Lisa Br who provided a very helpful answer to a similar question.  Click here FICA withholding

Employers who do not comply with the employment tax laws may be subject to criminal and civil sanctions for willfully failing to pay employment taxes. For now, you will still file your 2019 tax return as usual.  If things need to be changed on the W-2, you can always amend later.  I am also attaching the following links for your references:

Employer vs Employee responsibilities