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I have been in the United States over 5 years as a student. Am I exempt from FICA?

  • A student in F-1 or J-1 Student status will become a resident alien in their 6th and subsequent calendar years if they meet the 183-day residency formula. Resident aliens do not qualify for the NRA FICA Exception. However, foreign students are potentially eligible for the Student FICA Exception under the same rules that apply to U.S. citizen students.