Tax Year Prior to 2020: What should I do if my employer did not withhold any Social Security and Medicare Tax, Box 3 4, 5 and 6, of my W2 are blank.

[Opus 17]

What kind of work did you do? Are you a pastor or member of the clergy? Are you a student and employed by your school?

[DawnC]

Is it a corrected W-2 or is it for disability insurance? 

[jelizagaray]

Employer withheld taxes as if I would be a Non Resident Alien(NRA). The definitions for NRA's is not clear and I am not sure now if I am still considered an NRA.

[Opus 17]

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@jelizagaray wrote:

Employer withheld taxes as if I would be a Non Resident Alien(NRA). The definitions for NRA's is not clear and I am not sure now if I am still considered an NRA.

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Can you tell us more about your specific Visa and residency status and history?

[jelizagaray]

Currently completing Optional Practical Training using the STEM Extension on F-1 Visa. Have been in the USA at least one day since 2014. Currently have no work authorization that would allow me to stay permanently after Optional practical training is complete.

[ThomasM125]

You don't need to report social security or medicare to complete your income tax return properly in most instances. You may need to mail the return in as opposed to e-filing it however.

You may not be eligible to file form 1040 if you are not a citizen or resident alien. You may have to file form 1040NR.

[jelizagaray]

Thank you for the help. 

But how do I know when I need to start paying those taxes?

[VictorW9]

Your employer is supposed to withhold 6.2% of your Social Security Wages (the Box 3 amount on your W-2), up to a maximum of $8,239.80 per taxpayer for tax year 2019.

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 8,239.80 (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.

[jelizagaray]

Thanks for the reply but based on previous posts on the thread I am not sure if I should be paying for those taxes.

Can you provide me some guidance on whether or not I have to pay those taxes?

[VictorW9]

That's the reason why you are filling out the form 843. If you believe those taxes were actually taken out, then put it down using the appropriate rates. Your employer is required to make those withholding for all W-2 employees and report it to IRS. Entering the missing amounts in your W-2 does not affect your taxes in any way in terms of what you might owe or what refund is due to you.

[jelizagaray]

Sorry let me clarify; I know my employer did not take those taxes out. I do not need to fill form 843 as these taxes were not withheld incorrectly.

My confusion is whether or not my employer should have withheld those taxes. If they should not have then I do not have a problem. If they should have, I don't know how to make sure I pay them for the 2019 year.

[VictorW9]

So, if you are sure that your employer was not withholding FICA, which is actually a trust fund account money, then they should not be issuing you a W-2. I will be surprised if they report a W-2 to the IRS for which they didn't withhold FICA without getting into trouble. By you inputting those figures, which is calculated automatically by TurboTax, don't affect your taxes neither do you need to pay anything extra to IRS when filing your taxes.