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godfather
April 28, 2022
Question

FICA Tax Exemption for Resident Alien

  • April 28, 2022
  • 1 reply
  • 0 views

I am on F1 Visa. I am a pursuing a PhD degree as well as employed by a private company on CPT. I am in the US since 2016.  I am now considered a resident alien for tax purposes. I have two questions,

1. Do I still qualify for FICA Tax Exemption? since I am still a student but have completed 5 years and thus no longer a non-resident alien.


2. What qualifies a resident alien to be FICA Tax exempted? 

1 reply

Employee
May 2, 2022

@godfather , Exemption/ exception to FICA is not a F-1 related item. It is whether one is a student , the relationship between the  worker and the employer and whether the employer qualifies as an educational/ research  entity.  See below some related material from the IRS:

https://www.irs.gov/charities-non-profits/student-exception-to-fica-tax

 

pk