I became a resident alien after five calendar years, but I still work on campus half-time for my university. Can the student FICA exemption still apply?
This is where the online advice becomes muddy. Some people say the moment I become a resident alien the payroll exception disappears completely. Others say there is a separate student FICA exemption that can still protect certain school wages even after the visa-based nonresident rule is gone. Because my job is ordinary on-campus university work and I am still enrolled at least half-time, the distinction matters a lot.
I do not want to push payroll toward a wrong answer by mixing up the visa-based exemption with the student exemption under normal FICA rules. If the resident-alien status ends one rule but leaves another one potentially available, I want the file to say that clearly.
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