Hello,
I'm on F1 visa since 2014, currently on STEM-OPT (USCIS approved employment).
As I prepare my taxes, I'm confused if my employer should be deducting FICA taxes from my wage or not. I've been in the US for more than 5 calendar years.
From the IRS website:
"This exemption also applies to any period in which the foreign student is in practical training allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Internal Revenue Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption"(...)"
According to the Substantial Test page,
"A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa" is an exempt individual.
In Publication 519, they state:
"You will not be an exempt individual as a student in 2018 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements.
Should I be paying FICA taxes? I have complied with the requirements of my visa and have not taken any steps towards becoming a permanent resident. Thanks!
