Election 6013 FICA Implications

Forum|Forum|2 years ago
February 23, 2024
9 replies
46 views

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?

ProSeries Professional

This topic has been closed for replies.

Best answer by TaxGuyBill

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).

T

TaxGuyBill

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

FICA is Chapter 23.

P

parvitstaxAuthor

Level 6

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

T

TaxGuyBillAnswer

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).

Sign up

Login with SSO

Let's get you signed in

Login with SSO