[chickenball z]

Hi,

As a F-1 visa holder, we can exempt the time we spend in the US under F-1 for the first 5 years from the substantial presence test. But can we waive that exemption, and if we pass the substantial presence test, file as resident for tax purpose? My previous 3 years I was classified as resident for tax purpose.

Second point, if I was able to file as a resident this year, but my employers did not file FICA taxes on my behalf, can I use the 8919 form to include my portion? Also do the employers have to be notified about this?

Thanks

[AtlantaTaxExpert]

Point #1: Negative; your non-resident alien exemption under the F-1 visa cannot be waived!

Point #2: Negative. Form 8919 is supposed to be used by employees who are incorrectly acategorized as "independent contractors" so the employer can avoid paying their share of the FICA taxes. You are in fact a non-resident alien who is legally exempt from FICA taxes.

[IntlTax]

I agree. If you are in the U.S. under an F-1 visa and you have not been here under that status for 5 years, you are not treated as present here in the U.S. Thus, you cannot be treated as a resident.