If F-1 students are exempt from FICA for the first five calendar years, when does the FICA exemption expire if an F-1 student first came to the US as F-1 in 2016 and renewed their F-1 visa in 2018? They have been in the US all throughout 2021 on F-1.

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AI accountant’s answer:

The FICA exemption for F-1 students is based on the "non-resident alien" status for tax purposes, not the F-1 visa status itself. The IRS considers F-1 students as non-resident aliens for their first five calendar years in the U.S. So, if you first came to the U.S. on an F-1 visa in 2016, your non-resident alien status for tax purposes would generally last through the end of 2020. This means your FICA exemption would also generally expire at the end of 2020. Renewing your F-1 visa in 2018 wouldn't reset this five-year period. However, tax situations can be complex and this is a general explanation, so there might be other factors at play in your specific situation.

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