My employer withheld FICA taxes and generated a W-2 based on it.

I see the error and report it to them. Now they are refunding the FICA taxes and will issue a W-2c. They say you can proceed with filing taxes using old W-2 information for everything but the FICA taxes.

They say I should put 0 for social security and medicare in the tax prep software that they have provided, but I can still attach the old W-2 in the postal mail (which has non zero FICA) and need not wait for the W-2c, since the IRS anyhow does not administer social security and medicare taxes. Is it okay to have this mismatch between the W-2 copy I attach and the tax return form? (I am a non resident alien)


Whether or not Social Security and Medicare taxes are withheld from your pay, what you need for filing your Federal income tax return are the amounts in Box 1 (Wages, tips,...) and Box 2 (Federal Income Tax Withheld) and these will not change from Form W-2 to Form W-2c. What might happen if you attach Form W-2 is that the IRS will report to the Social Security and Medicare Administration that you had those taxes withheld, but I think the possibility of this is remote. This reporting is not instantaneous but usually occurs well after Tax Day by which time the IRS will have received its Copy A of the W-2c also. I am almost certain that the IRS will forward the correct information based on its Copy A rather than what your submitted Copy B, and even more so if Copy A is electronic rather than a paper copy. Only the very small employers are allowed to submit Copy A on paper (everyone else must submit electronically); and even most small employers submit this paperwork electronically since their accounting systems can generate the necessary electronic reports. In short, I don't think that waiting for Form W-2c to arrive is necessary. But please note that I am not a tax professional and this is not tax advice.

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