Hi

I am foreign student, who entered US in dec 2004. I am currently working in MI on a CPT for completion of my phd. For the year 2008 (when my CPT began), I was taxed for FICA by my employer, for which I got deduction, citing the IRS regulations that F-1 students are exempt for such taxes for 1st 5 yrs. All fine...

My first paycheck for 2009, Jan, came with FICA taxes withheld this time. My question is, for the year 2009, am I still FICA exempt ? IRS would count 2004 as my 1st year, making 2008 as my 5th year. Though I am still holding a valid visa (valid till dec 2009), can I ask for FICA exemption ?

Any help would be greatly appreciated :)

Hi

I am foreign student, who entered US in dec 2004. I am currently working in MI on a CPT for completion of my phd. For the year 2008 (when my CPT began), I was taxed for FICA by my employer, for which I got deduction, citing the IRS regulations that F-1 students are exempt for such taxes for 1st 5 yrs. All fine...

My first paycheck for 2009, Jan, came with FICA taxes withheld this time. My question is, for the year 2009, am I still FICA exempt ? IRS would count 2004 as my 1st year, making 2008 as my 5th year. Though I am still holding a valid visa (valid till dec 2009), can I ask for FICA exemption ?

Any help would be greatly appreciated :)

I would also like to add here that for the current semester, i.e. Spring 2009 (and till I graduate, sometime in summer 2009), I will be registered as a full time student. I believe that FICA taxes are exempt from students regardless of their resident/non-resident status if they are registered for classes.

2004 is counted as full year.
For 2009 you are not exempt from residency. You will pay FICA taxes.

2004 is counted as full year.
For 2009 you are not exempt from residency. You will pay FICA taxes.

... even if I maintain a full time registration at my University ?

I found this note in a form which I filled to my employer (Umich) for FICA exempt. It says "A student is exempt from FICA during any term in which he or she is registered for classes at half-time or greater, regardless of resident or non-resident status. FICA must be withheld in any term the resident alien student is not registered for classes, suchas during the summer months."

Does this help ? I am asking becoz some of my friends at other universities, who entered US in 2004 too, are not being deducted for FICA, even though their 5 yr exempt ended in 2008 as mine.

The FICA exemption for students who work for the university ON university property applies to ALL students, not just international students.