FICA Tax Payment after W2C

[vbe]

Hi,

Hoping for some insight after my reading on this forum unable to find clear answer.

My employer missed updating my status for H1B for tax purposes as a result I was considered FICA exempt for 2021 and 2022. I realized recently upon looking at my paystubs that it was incorrect. I reached out to my HR and was issued a W2C for each year [only showing the correct amounts in box 3 and box 4.]

I understand I will need to amend 2021 and file 2022 return along with original w2 and w2c amounts.

However, I am not clear if

1. If I need to make a payment for FICA directly to IRS? or does my employer pay it to IRS on my behalf and I owe my employer?

2. If I need to pay IRS directly, what form do I use?

3. Does direct pay to IRS work for FICA repayment? If not, how do I pay?

Thank you for your advice.

[vbe]

@rjs @tagteam @pk - appreciate any insight

[rjs]

If the only change on the W-2c for 2021 is boxes 3 and 4, it will not affect your tax return unless you had more than one employer in 2021. If you had only the one employer, you do not file an amended return because nothing will change.

When you prepare your 2022 tax return you enter only one W-2. Enter the original amounts for anything that is not changed by the W-2c, and the corrected amounts for those boxes that are changed by the W-2c.

You cannot pay the FICA tax directly. The employer has to pay it.