I understand you are exempt from FICA taxes if you haven't been on F1 for over 5 years.
But do you count the years you were on F1 at the latest institution only or combined?
If you went to college in the states and then went back to your country for 4 years, and then came back for grad school - are you considered a resident alien and therefore still need to pay FICA?

When you file nonresident tax return, you must also file Form 8843. On this you must write what visa you had for all the last 5 or 6 years. Then you must answer this question: "Were you present in the United States as a teacher, trainee, or student for any part of more than 5 calendar years?"
If yes, you are not exempt individual.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents

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Originally Posted by naomik79

I understand you are exempt from FICA taxes if you haven't been on F1 for over 5 years.
But do you count the years you were on F1 at the latest institution only or combined?
If you went to college in the states and then went back to your country for 4 years, and then came back for grad school - are you considered a resident alien and therefore still need to pay FICA?

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Thank you for your help, but I am still very confused.
I went to high school in the US from mid-1994 to mid-1998 on F1, and then to college from fall-1998 to may-2002 on F1, and went back to Korea for 4 years. And then I came back to the states in mid-2006 for grad school on F1 again and just graduated. I started working in the US (never worked in the US before) a month ago and no one I talked to was able to give me definite answers to whether I am a resident alien and I should be paying FICA/OASDI taxes... Can you please help me?

There is nothing in the law that calls for an exception to the 5 year rule when it comes to F-1 status.

For this reason, your exempt status expired on 31 December 1998. Every year thereafter, you are considered to be a resident alien and ARE liable for FICA/OASDI taxes.