F1 visa + Substantial Presence + NO FICA withheld

Forum|Forum|1 year ago
March 22, 2025
1 reply
8 views

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

ProSeries Professional

This topic has been closed for replies.

Best answer by TaxGuyBill

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

Level 15

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

The more I know the more I don’t know.

P

parvitstaxAuthor

Level 6

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.

T

TaxGuyBillAnswer

Level 15

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.

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