Hello,

My question is regarding a 5th year F-1 student on OPT. 2009 is the last year that I was a non-resident alien for tax purpose, and I have been exempt from paying FICA taxes.

From 2010, I will probably be a resident-alien for tax purpose, and I was wondering if I need to pay FICA taxes this year. My OPT ends on December 2010 and my F-1 visa expires on 2012.

Thanks in advance for any advice!

If you have completed 5 years on F-1, you must pay FICA taxes. Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)

Thank you MukatA for your advice! I'm just wondering though if I don't stay more than 183 days in 2010 (=fail the substantial presence test), I will probably fill out as non-resident alien, correct? Will I still have to pay FICA taxes in that case?

Sorry for more questions, but thanks very much for your help!

Yes, you need to pay FICA taxes as your days in 2010 are not exempt from residency.

If you are employed by the university then there will be no FICA tax for a student.