Hello experts. I read some similar posts from last year, but I'm still confused, so I'd really appreciate it if you could help me.

I'm a F1 visa holder with an OPT work permit.
I was a non-resident alien until last year, but it seems that I'm considered as a resident alien for tax purpose this year.
My previous employer (June08-Apr09) did not deduct FICA tax, so I have to pay FICA tax for Jan09-Apr09.
Is there anyway to file it by myself? I want to avoid dealing with the employer since I don't work there anymore.

Thank you for time, and help.

Wisteria:

Just because you are considered to be a resident for income tax purposes for 2009, that does NOT necessarily mean that you are liable for FICA for the entire year.

FICA (Social Security and Medicare) tax liability is based exclusively on when your F-1 visa expires, or after five years, whichever comes first. Hence, if you arrived in the U.S. on or after 2005, and you are still on a F-1 visa (even though you are working on OPT earning a salary, you are STILL considered to be a student), you were exempt from FICA taxes.

The only way you owed FICA taxes is if you arrived in country on your current F-1 visa prior to 2005. Is that the case?

Also, YOU cannot pay FICA taxes; they MUST be paid by the employer, and if he failed to withhold and pay the taxes, the IRS will go after HIM, not you!

Thank you, Atlanta Tax Expert.
Yes, I actually came to the US in 2004. This is my 6th year in the US.

So when I file my tax return as a resident, social security & medicare tax columns will be blank.
Does IRS contact to my previous employer, and do they send me a bill? Is it what the process should take?

Wisteria:

Okay, technically you owe FICA taxes for the first half of 2009. However, unless you OVERPAY on your Social Security tax (you CANNOT overpay Medicare, because there is NO cap on Medicare taxes vice the $104,000 cap on Social Security taxes), there is NO computation of your Medicare and Social Security taxes on your 2009 tax return.

If you overpay your Social Security taxes, you will get a refund of that over-payment on your federal tax return.

You should contact your previous employer by email and tell him that you WERE liable for FICA taxes from 1 January 2009 until you left his employ. I recommend email (use the option where you get a return receipt) because then you have a written record that you properly notified the employer.

Making that written notification of your FICA tax liability is ALL that you are legally required to do!!

After that, it is up to the employer to remedy the situation. If he fails to act (which is most likely because he will face some NASTY fines if he pays these taxes late), the IRS will probably NOT notice.

If they DO notice, they will come to him for ALL of the back taxes and not even bother you! It had always been the IRS' position that the employer must pay BOTH (employer and employee) sides of the FICA taxes, then collect the employee's portion from their pay.

If the employer fails to take corrective action by 31 January 2010 to collect your share of these taxes, then, in my opinion, he loses ALL LEGAL STANDING to collect anything you owe.

Thank you so much for your advice.
I'll contact them and see what happens.

Glad to help!

Hello everyone,
I had 2 jobs during year 2009. One from may-2009 to june-2009 and second from june-2009 to till date. And for both jobs I didn't get exempt from FICA and it has been taken from my salary.
My question is that do I need to file two separate form-843 for both employers?

Please post your question as a new post.