Is FICA tax exemption valid even if an F1 student does not take benefit of non-resident status?

An individual can exclude (form 8843) the number of days they were in the US as an exempt individual (F1 visa, 5yr limitation) for the purposes of substantial presence test and file taxes as a non-resident. It seems like this is at the option of the individual. They also have an exemption from paying FICA taxes.

If they decide to not take this exemption and file taxes as a resident instead (to take benefit of MFJ status & some credits), would they now be liable for FICA taxes? The employer did not report any "Social security wages" on W2.

2230

Expert Alumni

Mar 27, 2025 6:35:08 AM

Yes, you are liable for FICA taxes once you file as a resident alien. When you file, a form 8919 is generated in your return

to recapture the FICA taxes that weren't withheld by your employer.

Be sure to inform your employer this year you are now a US resident for tax reporting purposes so that FICA taxes may be withheld going forward.

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Is FICA tax exemption valid even if an F1 student does not take benefit of non-resident status?