Am I exempt from FICA taxes?

[ravan56]

I've been a grad student in the US on an F1 visa since 2022. I was previously on an H1-B from 2016-2018 and on an F1 from 2011-2016. But I left the country from 2018-2022 xvideos and occasionally returned for short trips on a tourist visa. Am I exempt from FICA taxes?

[newacct]

A "nonresident alien" for tax purposes who is in F1 status is exempt from FICA taxes. You are a nonresident alien if you do not pass the Substantial Presence Test nor the Green Card Test (which you definitely don't pass) for the year. You are an "exempt individual" (i.e. days of presence not counted in the Substantial Presence Test) for your days in F1 student status in the year, unless you have been an "exempt individual" for some part of 5 previous calendar years. You were an exempt individual for your days in F1 status in 2011, 2012, 2013, 2014, and 2015. Therefore, you are not an exempt individual for your days in F1 status in 2016, 2022, or 2023. You pass the Substantial Presence Test for 2023, and are thus a "resident alien" for tax purposes for 2023, and you are not generally exempt from FICA taxes.

However, if you work on campus, I believe you are still exempt from FICA taxes, even as a resident alien.