Hi all. I have a quick payroll tax question.
I arrived in the U.S. in 2020 on F-1 visa and in 2025 I worked Jan–Apr on OPT as a W-2 employee. No Social Security or Medicare (FICA) was withheld this year.
2025 is my first year filing as a resident alien. Does the lack of FICA withholding in early 2025 create an issue for me when filing, or is this strictly an employer payroll issue? As I understand I should’ve been subject to FICA taxes in 2025 because this is the first year I file as a resident alien. However, nothing was withheld… I’m not sure what to do in this case because from my research it seems that this will not come up when I file this upcoming year on 1040.
Appreciate any insight. thanks!
FICA withholding question (resident alien, F1)
byu/Biscotti_Queasy intax
Posted by Biscotti_Queasy
2 Comments
Biscotti…you are not a US tax resident, the 5 year rule DOES NOT apply to you, since you still have a tax home and closer connection to your country of origin and have not taken affirmative steps to apply for lawful permanent residence i.e. green card. You are still a NRA and are still FICA exempt, for further proof please see Form 8843 and its instructiopns a form I hope you have been filing since 2020 whether or not you have a US tax return filing.
No idea why the other commenter leaps to the conclusion that you qualify for the closer connection exception.
You probably fail to satisfy both the following requirements:
> The student does not intend to reside permanently in the United States.
> The student has not taken any steps to change their nonimmigrant status in the United States toward becoming a lawful permanent resident of the United States.
For the avoidance of doubt, a pending I-130, I-140, or I-485 definitely disqualifies you for the closer connection exception, per Regs. Sec. 301.7701(b)-2(f). A pending PERM (ETA-9089) most likely also disqualifies you, considering the regs mention ETA-750, and ETA-9089 is its successor.
https://www.irs.gov/individuals/international-taxpayers/the-closer-connection-exception-to-the-substantial-presence-test-for-foreign-students
https://www.ecfr.gov/current/title-26/part-301/section-301.7701(b)-2#p-301.7701(b)-2(f)