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mitzini · Mar 28, 2008, 09:17 AM

Hello,

I was on F1/OPT during the whole 2007. During that time I received aW-2 from my employer where NO FICA was withheld and I also received a 1099Misc.
Together with my husband we will be filing 1040 as Married Filing Joint for the first time. I voluntarily choose to be treated as resident from now on.
Do I owe FICA taxes on the 1099 MISC income since it was earned while I was on my OPT?

Thank you.

avnish · Mar 28, 2008, 11:58 AM

When I spoke to IRS yesterday, following was my understanding --

If you file married jointly, you WOULD NEED TO PAY FICA taxes back to IRS on your 2007
Income under F1. For details, you can check Publication 519 pg 48 2nd para under student and exchange visitor. You also need to pay FICA taxes on 1099 income.. basically you need to pay taxes as resident for 2007, if you elect to be resident.

When you are making election to be treated as resident by filing 1040 jointly -- you are making it for 2007 year taxes. So you owe any taxes you did not pay due to being non-resident but you get benefits you could have got by being resident, e.g. education benefits.

To pay these taxes, form 8919 and SS-8 needs to be filed. For FICA for F1 you need to avoid double counting income if you are using softwares.

MukatA · Mar 29, 2008, 10:56 AM

Originally Posted by mitzini

Hello,

I was on F1/OPT during the whole 2007. During that time I received aW-2 from my employer where NO FICA was withheld and I also received a 1099Misc.
Together with my husband we will be filing 1040 as Married Filing Joint for the first time. I voluntarily choose to be treated as resident from now on.
Do I owe FICA taxes on the 1099 MISC income since it was earned while I was on my OPT?

Thank you.

Yes, on resident tax return you must pay SE taxes (at 15.3%) of 1099-misc income. You must also pay FICA taxes on your income.

avnish · Mar 29, 2008, 02:09 PM

Regarding FICA taxes --

I get conflicting answers on this whether we need to pay back those taxes or not.. once I called IRS they said I need to pay as after election I would be treated as resdident, other time time I called they said that since I'm making this election this year (2008) I don't need to pay back SS taxes for income in 2007 as I was on F1.

MukatA · Mar 29, 2008, 09:08 PM

Originally Posted by mitzini

Hello,

I was on F1/OPT during the whole 2007. During that time I received aW-2 from my employer where NO FICA was withheld and I also received a 1099Misc.
Together with my husband we will be filing 1040 as Married Filing Joint for the first time. I voluntarily choose to be treated as resident from now on.
Do I owe FICA taxes on the 1099 MISC income since it was earned while I was on my OPT?
Thank you.

If you file as MFJ, your 1099-Misc income is subject to SE tax at 15.3%. About FICA taxes on W2 income, you can't do anything now. If employer withheld FICA taxes, you will not get it back.