Hi,
I can to US on F1 visa in July 2004. Then when out of status and DEC 2008. I overstayed with out legal status until 2009 May. Then I came back to my home country and re entered US on a New I-20 and F1 visa on Aug 2009. Now I completed graduation in dec 2011. Starting a new job on May 2012,if I stay in OPT will I be still exempt on Social Security and Medicare Taxes?
What would the Substantial Presence Test calculation for me be?

No, you are NOT exempt; the F-1 visa exemption is a one-time exemption good for FIVE years.

Your exemption expired on 31 December 2008, so you ARE liable for FICA (Social Security and Medicare) taxes. This is a matter of U.S. tax law and is NOT controlled by any tax treaty.

No, you are NOT exempt; the F-1 visa exemption is a one-time exemption good for FIVE years.

Your exemption expired on 31 December 2008, so you ARE liable for FICA (Social Security and Medicare) taxes. This is a matter of U.S. tax law and is NOT controlled by any tax treaty.

Thanks for the prompt reply.

Glad to help!