Tax Residency for renewed F-1

[icakmak]

Hi, 

I held F-1 status from August 2015 and left the US in April 2020. I then took a leave of absence in July 2020 so my F-1 status was terminated. I then got a new F-1 visa with a new SEVIS ID and entered the US in August 2021. So I was not in the US between April 2020 and August 2021. I've been in the US since August 2021 (except for trips outside the US during school break). Am I considered a resident for tax purposes or can I be exempt from Medicare and Social Security tax contributions because there was a more than a year-long break in my status? Thank you!

[tagteam]

@pk

[pk · Accepted solution]

@icakmak  

(a) you entered the US originally  in 2015 with F-1 and assuming that this was your first entry, you would have been an exempt person till 12/31/2019.  From 2020  Jan 1st you start counting days present towards  SPT.

(b) you left the country in July 2020 and so may ort may not have met the SPT.

(c) You re-entered the USA  again on F-1  in 2021.  This time however you are not an exempt status person because you have used up your original  five year exempt status.  And therefore must count your days present towards SPT.

(d)  Because of this situation  you probably became a resident for tax purposes in 2022.   So you file  return on form 1040 for 2022 and 2023 onwards.

(e) FICA exemption ( or not ) has nothing to do with exempt status.  If you are a trainee / student  working in your on campus  or  education related institution etc. then your are immune from FICA.   

Suggest talk to your "employer" whether you are a trainee or an employee ( employees must pay FICA ).

Does this help ?

pk

[icakmak]

Yes, this helps a lot. Thank you!