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siniang
Apr 4, 2018, 01:40 PM
Hello,

I'm currently preparing my tax return. I noticed that on my W-2 I have a really big amount listed in 12A - "Uncollected Social Security". This surprised me since, as a J-1 student working on-campus, I do not have to pay into Social Security. What do I do with this amount? Is that tax that I still have to pay despite being exempt from paying into Social Security (https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes)

I'm filling 1040NR-EZ

Thank you very much for your help.

AtlantaTaxExpert
Apr 4, 2018, 04:21 PM
You ARE exempt from Social Security and Medicare taxes under the J-1 visa for the first two years you are in the United States; that is U.S. tax law.

I recommend you go back to your employer and ask that the Box 12A notation be removed with a Form W-2C.

siniang
Apr 4, 2018, 04:33 PM
Thank you for your reply. Do you have a source for the 2 years?

As a J-1 STUDENT, shouldn't I have 5 years?

https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes

"foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes."

I'm in my 4th year for tax purposes, so last year was my 3rd.

I'm already in contact with HR, but they had advised me to consult a professional tax preparer... I will push them to issue a new form without the 12A notation.

AtlantaTaxExpert
Apr 4, 2018, 05:05 PM
If you are a STUDENT under the J-1 visa, then the exemption from FICA (Social Security and Medicare) IS five years,

siniang
Apr 4, 2018, 11:20 PM
Thank you!

AtlantaTaxExpert
Apr 4, 2018, 11:42 PM
Glad to Help!