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parvitstax
Level 6
Feb 23, 2024 6:33 PM UTC
Solved

Election 6013 FICA Implications

Husband is H1B and Spouse is F1. They qualify for Election 6013 but since H1B pays FICA and F1 does not how does this affect 1040 filing? 

 

Is there a penalty for the spouse who did not pay FICA?

Is there a worksheet for calculating FICA due?

Does Election 6013 wave the FICA responsibilities of Permanent Residents / Citizens?

This topic has been closed for replies.
TaxGuyBillAnswer
Feb 23, 2024 8:35 PM UTC

The election does not affect FICA.   For purposes of FICA, the person is still a Nonresident Alien (until they meet the requirements to become a Resident Alien without the election).

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9 replies

TaxGuyBill
Feb 23, 2024 8:23 PM UTC

If you read §6013(g)(1), you'll see that election only affects Chapter 1 and Chapter 24.

FICA is Chapter 23.

    parvitstaxAuthor
    Level 6
    Feb 23, 2024 8:32 PM UTC

    Sorry can you elaborate? I am having trouble understanding what the chapters mean in regards to the election.

    TaxGuyBillAnswer
    Feb 23, 2024 8:35 PM UTC

    The election does not affect FICA.   For purposes of FICA, the person is still a Nonresident Alien (until they meet the requirements to become a Resident Alien without the election).

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