How can I declare/pay FICA taxes if none had been withheld last year? My employer incorrectly treated me as nonresident.

[jan-schoeps-gmai]

As per the presence test I should have been treated as resident. I had not been aware myself and missed out on informing my employer, accordingly.

[RayW7]

Your employer is supposed to withhold 6.2% of your Social Security Wages (the Box 3 amount on your W-2).

So, if your employer didn't withhold any amount, contact them and ask for:

• A corrected W-2 (also called a W-2c) which shows the correct Box 3 and Box 4 amounts.

Do not file with no withholding on your return, as you may be subjected to penalties and interest.

What if my employer can't—or won't—cooperate?

You can correct the Box 4 amount yourself before filing. Simply multiply the amount in Box 3 by a factor of 0.062 and enter that amount or $8,537.40 (whichever is less) in Box 4.

To get a refund for the excess withholding, fill out IRS Form 843: Claim for Refund and Request for Abatement according to the Form 843 Instructions and mail it in separately. Make a copy to keep with your tax return paperwork.

[JTS7]

Many thanks. 

I have asked my employer to issue a corrected W-2c.