Thanks so much for the quick answer Atlantatax Expert.

Who should review my case individually (if I have to pay the FICA contribution while I'm on my OPT). Is my employer in charge of doing that or who should I ask?

FYI, I'm French.

Thanks again!


Myprevious question...

Hello Experts,

I was an international student on a F1 visa. I got my OPT and now I work for a company in the US. They will sponsor my H1B visa, but for now, I'm sill on my OPT.

Do I have to pay the FICA contribution while I'm on my OPT? Will I have to pay for it when I have my H1B visa?

Thanks so much

Answer:

Normally, while on OPT, you should NOT have to pay Social Security and Medicare (FICA) taxes. That is NOT universally applied nor guaranteed; there ARE exceptions to the rule. Each case must be review individually to see if any exceptions apply.

While on the H-1B visa, you WILL be liable to pay Social Security and Medicare (FICA) taxes.

Some countries (like Japan) have negotiated an agreement with the U.S. to take your payments into the U.S.-based Social Security system and credit them to your home country's Social Security system. This list of applicable countries can be found on page 47 of IRS Pub 519, which can be downloaded from www.irs.gov.

Your first step is to request that your employer refund the withheld Social Security and Medicare taxes. If he refuses (and he probably will refuse), get the refusal in writing and have the refusal cite the amount of tax in question. You will have to attach a copy of this refusal to the Form 843 (see below).

You can file Form 843 to request a refund of these taxes. Assuming you have already download IRS Pub 519, read pages 44-48 for the procedure to request a refund using Form 843 and the support documents needed.

If you want professional help filing Form 843, contact me at [email protected].