[mmikem248]

Hi there,

I started working at my old company as an intern from May 2012 to December 2012. From May to December 2012, my employer did withhold my FICA. Around December 2012, I asked my company if I needed to pay FICA as an international student. They said I probably wouldn't have to because I'm on my CPT. As a result, with a letter provided by the company, I claimed FICA refund from the IRS from May 2012-Dec 2012.

Then, I started working full time at the same company right after. From January 2013 till when I quit in May 2014, my employer did not withhold my FICA.

After quitting the company, I realized that I have actually been a resident alien for the past several years since have been on my F1 status for 11 years and counting (went to high school in America). My current employer is correctly withholding my FICA. I filed an amended federal tax return as a resident alien to correct my previous tax return. I then notified my ex-employer that I was a resident alien during my entire employment there and that they should have withheld my share of FICA.

I read online that the employer is chiefly responsible for FICA payment regardless of the amount they failed to deduct from employees. I have contacted my ex-employer and notified that I was actually required for pay for FICA. I have followed up with them constantly, but they have remained vague about their next course of action. They said I should do whatever I am required to do by the IRS. I have informed them that I am willing to pay my share back to them. My ex-employer and I do not have good relationship.

What should my next step of action be?

Thank You for reading this!

[AtlantaTaxExpert]

If you get the refund for the 2012 period, you need to return it to the IRS.

As for 2013, if the employer does not pursue the issue, you cannot really do anything UNLESS you want to amend the 2013 tax return and file Form 8919 to pay the unreported FICA taxes.

[mmikem248]

Thank you very much for your response AtlantaTaxExpert.

How do I return my 2012 FICA tax to the IRS?

For 2013 and 2014, what am I legally obligated to do? I have repeatedly contacted my employer about this manner, but they have not been very helpful.

Thanks You!

[AtlantaTaxExpert]

By informing the employer of the problem, you have met your legal obligation for 2013 and 2014.

Call the IRS at 1-800-829-1040 and ask how to return the money.

[mmikem248]

Thanks AtlantaTaxExpert,

Do I also have to pay them back? I am willing to, but I read from your previous posts that I am not legally obligated to pay them back. They have made this process very difficult so far. Is there any document I can use to prove them this?

Thanks again!

[AtlantaTaxExpert]

It is my opinion you are legally obligated to pay the employee portion of the FICA (Social Security and Medicare) taxes ONLY for 2014.

You CAN (and probably should) contact a tax attorney with experience in employment taxes to confirm this opinion.

The limitations that the employer cannot collect past 31 January of the following year that I referred to can be found in Circular E.