I’ll try and explain my question with dates and as a scenario:

1. Been in the US on F-1 Visa for 5+ years as single and no dependents or nor can any one claim me dependent. My reason for mentioning the 5+ years is: F-1 or J-1 students usually become residents for federal tax purposes after five years in the US.

2. Graduated in Dec 2008 and filed for EAD card under Terms: Student Post-completion OTP and got the EAD for one year.

3. No F/T (full-time) job till June 2009. Got a F/T job in June 2009 with end client vendor (let’s call him ABC company) based on EAD (Student Post-completion OTP) and their W-2. End client vendor i.e. ABC company deducted FICA taxes for every paycheck.

4. Was on the payroll of end client vendor i.e. ABC company till middle of Nov 2009 on EAD: Student Post-completion OTP. In Nov of 2009 itself moved from F-1 to H1B and started working directly with the end client as FTE, as they filed for my H1B.

5. I completely understand I’m subject to FICA taxes on H1B.

6. Have two W-2 for the year 2009 (vendors and end clients).


Questions:

100. Am I entitled to pay the FICA taxes while working F/T on Student OPT? I would consider it to be “Yes” provided there is validity in my point #1.

101. If the answer is “No, I’m not entitled to FICA taxes, irrespective of time period in the US provided on Student OPT” then how do I go about getting the refund from ABC company?

Can someone point to any other information they are aware of regarding this situation of mine?

Thanks
Yogesh

Yogesh:

Because you exceeded five years in country on F-1, and because you applied for the H-1B visa, you ARE liable for FICA (Social Security and Medicare) taxes during your OPT.

The only way you could have extended your exemption from FICA (Social Security and Medicare) taxes is to claim a "closer connection" to your home country. That argument, however, gets negated as soon as you apply for the H-1B visa.