I only had 7 months working with my employer in internship, I did not see they withheld any FICA taxes in W-2 for the last year (I don't remember if I sign W-9 or W-8BEN with them when I start because the HR had a copy of my new passport but did not ask how many years I was in the US at all, and I did not realize how tax works with the residency matter then).

So I think it could be their mistake about the FICA on my case and send them an email after Jan 31st (I only learned more about all of these by now), I did not file for any tax return for 2013 yet. I don't know how it will turn out, but since they are going to be my future employer and if they insist me to pay on my portion, I think I may compromise (about $2000 or so) to stay on the good term with them. But problem is I'm still a student and have no extra $2000 (or even until my first pay check) to pay for this yet and I need my future job. When I did a draft return on Turbotax without the FICA taxes, it said I got $3000 or so (included American Opportunity Credit) in return.

Any advise for my case? If I agree to pay for my FICA portion, can it be deducted from the $3000 return I may get?

Are you an international student? If so, what is your visa status?

Hi AtlantaTaxExpert,I'm in my F-1 for more than 5 years now.

Josh,

It is the responsibility of the employer to clarify your visa status, so the IRS will NOT hold you responsible for the error that occurred here.

That said, you DO have a moral and ethical responsibility to pay YOUR share of the FICA taxes that were not withheld.

However, it is likely the employer will NOT pursue this and hope the IRS does NOT notice that FICA taxes were not withheld. If that happens, you have done what YOU were required to do by informing them of the error, so the IRS will NOT come after you. It bis the employer that is "on the hook" if they do not correct the withholding error with the IRS.