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nekoyama
Apr 13, 2010, 01:13 PM
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!

MukatA
Apr 13, 2010, 09:56 PM
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)

nekoyama
Apr 14, 2010, 01:05 PM
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!

MukatA
Apr 14, 2010, 11:54 PM
Yes, you need to pay FICA taxes as your days in 2010 are not exempt from residency.

The Texas Tax Expert
Apr 22, 2010, 06:27 AM
If you are employed by the university then there will be no FICA tax for a student.