F1 visa + Substantial Presence + NO FICA withheld

[parvitstax]

What special filing do I need to do in this situation? Does the client need to pay FICA at filing? Is there a form I need to fill out?

F1 Visa in 2019

F1 CPT in 2024

Resident as a result of Substantial Presence Test

W2 has no FICA withholdings 

[sjrcpa]

Do you have any reason to believe that the Employer was incorrect by not withholding FICA?

[parvitstax]

From what I understand after you are F1 and meet Substantial Presence Test you are filing as a Resident. 

I'm wondering if the employer was supposed to withhold FICA. If not, then how does tax filer pay their FICA dues as a resident? What form(s) do I need to fill out?

If there are more questions to answer to make the appropriate decision please let me know. I would like to learn how to handle this in the future.

[TaxGuyBill · Accepted solution]

Does FICA apply to the situation?  For example, a college student working for the college is usually not subject to FICA.  There are also some occupations that have elected out of FICA for their own retirement programs (it is somewhat common for teachers in some areas to do that).

If FICA should have applied, it is possible the employer was misinformed about the client's Residency status, or may just not have update their records.  FICA needs to be paid through the employer (which could mean amended payroll forms for the employer).

Either way, the clients needs to talk to the employer about (a) asking if their job is subject to FICA or (b) having the employer correct FICA if the job is subject to it.

[sjrcpa]

@TaxGuyBill There's also something to do with these visas (foreign student and training) as to whether and when subject to FICA.

I'm not inclined/don't have time to do the research but I have seen it before.

[TaxGuyBill]

---

@sjrcpa wrote:

@TaxGuyBill There's also something to do with these visas (foreign student and training) as to whether and when subject to FICA.

I'm not inclined/don't have time to do the research but I have seen it before.

---

Thanks.  That sounds familiar now that you mention it.

I avoid most foreign-related things, so I know just enough to be dangerous and know I should avoid them.  😂

[parvitstax]

So is the conclusion we report what is on the W2 and any FICA issues are between the taxpayer and their employer since there are various scenarios where FICA is not required to be withheld?

[sjrcpa]

That's what I would do.

[parvitstax]

Fair enough! Shame on me for going above and beyond trying to resolve everything under my filing fee.