Substantial Presence Tax

[Adhv3257]

Hello, 

Scenario: 

I came to the United stated on an F1 visa on 20th December 2014. I am on an F1 visa until now. I was on F1-OPT for the whole year in 2017. I enrolled in a school again in 2018. I started working in 2019. Also, I never visited my country since 2014. I have been physically present in US since 20th December 2014. 

Questions

1) Did I pass the substantial presence test?

2) My employer never deducts the FICA in 2019 since they were in the assumption due to F1 status. 

3) Can I file a resident tax for 2019? if yes, since I never paid FICA, does that affect my return?

Thanks

[KurtL1]

To answer your questions:

1. Yes, since you were present for at least 31 days in 2019 and over 183 days in 2019 you passed the Substantial Presence Test. Your 5 year exemption from counting the days present expired at the end of 2019.
2. In general, non-US citizens employed in the United States are required to pay FICA taxes. However, those with single intent (i.e. expected to return back to their home country post their intended purpose in the US), or non-immigrant status (or F-1 visa holders) are exempt from FICA taxes. 
3. You are considered a resident alien for tax purposes and can file a Form 1040 in 2019. Not paying any FICA does not affect your taxes.

[Adhv3257]

@KurtL1 

Kurt, 

Thank you for your response. As per your explanation, I can file 1040 for 2019.

For 2020, do I need to pay any FICA taxes or I am exempt until I am a student and still file 1040 for the upcoming year?

[LinaJ2020]

As an F-1 visa holder, you are only exempt from FICA for the first five years when you are considered as a nonresident. ( 2014-2018)

Starting from January 1st, 2019, you are a US resident for tax purposes.  You will then be required to pay FICA.  See information from the IRS, click here: FICA for F-1 visa holders under " The Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars Teachers, Researchers, and Trainees"

I would suggest you communicate with your employer to resolve the issues.  They might need to issue you a corrected 2019 W-2 thus you may need to amend your tax return later.  

I am including a post from user Lisa Br who provided a very helpful answer to the same question.  Click here FICA withholding

@Adhv3257@KAlehnhardt2