I came US in 2001 as F1 visa status.
I am working in a company from Jan 2007 as OPT (F1).
My employer is deducting FICA (social security & medicare taxes) now.
I am not sure that I am eligible for FICA exemption because I stayed in US more than 5 years (Somebody says FICA exemption is valid only for 5 years).

Tax experts, can you clarify that I am eligible or not for FICA exemption, please?

Thanks,
Kwan

Kwan:

Sorry, you are NOT eligible for the FICA exemption.

You exemption expied on 31 December 2005.