How to pay FICA taxes for previous year 2024 if employer did not withhold them, and they refuse to correct the W-2 form?

[audreyrosemary11]

Hii! 

From 2023 to 2024, I have worked for an employer under my OPT employment authorization as part of my F-1 student status. F-1 students are exempted from paying FICA taxes (social security and medicare) for the first 5 years of their residence in the US, which would be 2019-2023 in my case. 

In 2023, my employer informed me that I will be fully taxed (including FICA taxes), given my status and number of years resided in the US (which technically at that time, it would be an incorrect statement for 2023 only). In 2023, they did not end up withholding any FICA taxes (which is again correct, as I was still exempt from them, being my 5th year in the US - please correct me if I am wrong). However, for my last months of employment with them in 2024, they continued to not withhold any FICA taxes still, despite me being no longer exempt from the FICA taxes starting with Jan 1st 2024. 

For this tax season, I just realized this mistake, as in my W-2 form, the social security and medicare tax boxes are empty. I filed for an extension for both my federal and state taxes. I know that other F-1 employees are under a similar situation with their employers, hence I contacted my employer to: 1. ask for a corrected W-2 C form which would present these taxes, and 2. ask how to proceed in this case regarding paying the FICA taxes that should have been withheld by them. The employer informed me that they cannot correct or re-issue the W-2 form they provided. They told me that I should pay the IRS directly instead my share of taxes (6.2% + 1.45% of AGI) and that once I paid that, they will wait for the notification from the IRS for them to pay back their own share of the FICA taxes. 

I have three questions: 

1. Is this the correct way to proceed, and should I then provide the old W-2 form when filing my taxes, and pay the FICA taxes as a miscellaneous tax/another category? I have been filing my taxes online using one of the free softwares designed for filing them. Is there a section where I can add these taxes? Is there a separate form instead I need to fill out and attach, or perhaps mail directly to the IRS? How do I exactly pay these taxes, and how can I officially show IRS that despite the fact that they don't show up on my W-2 form, I am in fact paying the FICA taxes for those months at the moment of filing? 

1. If I do need a corrected W-2 form to file, should I contact my employer back and mention that the W-2 C form is required, and once corrected, use that form to file my taxes? But then, it would appear as if I had already gotten withheld by my employer my share of FICA taxes based on the corrected W-2 form, so how would I counteract that in order to show that I do still need to pay them, and furthermore, I am paying them right now when filing?

1. Since this was an error from my employer's side, would I receive any penalty because the taxes are paid after the tax season ended? (despite filing the extension) 

Thank you very much! 

[pk]

@audreyrosemary11 , before  getting into  the weeds with this question :

(a)  When did you enter this country with F-1?

(b) Which country are you from ?

(c) Was the F-1 entry your  first entry ?

While you provide the answers to my questions note :

1.  The exempt period of five calendar years  is ONLY for  having to count days present towards  SPT -- nothing else.

2. Foreign students are generally immune form FICA, but this has nothing to do with the exemption status.

3. OPT /CPT etc. are  still  "training / learning" and therefore  immune from FICA.  During such period you are not an employee but a trainee and the institution providing the training  is generally connected /approved  for this .  EAD  just allows  you to remain a student & have earnings during training.

I will circle back once I hear from you .