F-1 student became resident alien in 2024 – FICA not withheld, filed Form 1040 – what form is required& how to proceed ?

[user17683222006]

Hello team,

I entered the U.S. in August 2019 on an F-1 visa. I was exempt from the Substantial Presence Test and FICA taxes for my first 5 calendar years (2019–2023).

Beginning January 1, 2024, I became a resident alien for U.S. tax purposes under the Substantial Presence Test.

For tax year 2024:

I correctly filed Form 1040 (not 1040-NR)

My employer issued a W-2, but Social Security and Medicare taxes were NOT withheld (Boxes 3–6 are zero)

This appears to be a payroll error where the employer continued F-1 FICA exemption incorrectly

I understand that FICA taxes cannot be paid or corrected on Form 1040 or Form 1040-X.

My questions are:

My employer told, they cant correct 2024 W-2, but to avoid any future issues with IRS, I'm looking to resolve this issue .

I'm seeking properly resolve and report the missing employee portion of FICA for 2024.

What form is needed here and I used TURBOTAX software for 2024 tax filing returns .

Any leads are appreciated.

Thank you !!!

[DaveF1006]

You will use Form 8919 to report the uncollected FICA taxes. You would need to amend your 2024 tax  return to include this form. To report in Turbo Tax on your 2024 return.

1. Go to Federal > Wages & Income.
2. Scroll down to Less Common Income and select Miscellaneous Income, 1099-A, 1099-C.
3. Choose Other income not reported on a W-2.
4. When asked about the reason, select the option that matches: "My employer reported my wages on a W-2, but did not withhold Social Security and Medicare taxes."
5. Enter your employer's EIN and the total wages from Box 1 of your W-2.
6. TurboTax will automatically generate Form 8919 and carry the tax amount to your Form 1040.

 

[user17683222006]

Thanks for the response.
I couldn't find option  My employer reported my wages on a W-2, but did not withhold Social Security and Medicare taxes." I have to reach out to turbo tax i Guess.

[DaveF1006]

Here is how you can amend your 2024 TurboTax return.

1. Sign in to TurboTax.com.
2. On the Tax Home screen (the first page you see), scroll all the way down to the section titled "Your tax returns & documents."
3. Click on "2024" to expand that year.
4. Look for a link that says "Amend (change) return." Make that selection.

If you don't see that option, there may be several reasons.

• You may be in the wrong account.  If you signed in with a different user name or password last year, then your 2024 return won't appear in your Your tax returns & documents.
• If you mailed your return, it will not show up in your tax returns & documents.
• Most importantly, the 1040X isn't available until Feb 19 to amend your return. Your 2024 return will still appear in your tax returns & documents, though, and then inform you that the amendment can't be performed at this time.