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Last year I was a resident alien for tax purpose due to the presence test, and I worked for two employers, and received W-2 from employer A and 1099MISC from employer B. Both show zero for Social Security and Medicare taxes, maybe because I was holding F1 visa which confused my employers' HR.

For 1099MISC from employer B, I filled out Schedule C, which further asked me to filled out Schedule SE "Self-Employment Tax" to figure out the part of my Social Security and Medicare taxes from the employment.

For W-2 from employer A, shall I pay social security and medicare taxes, and how? 1040 doesn't seem to calculate them for me, does it?

Thanks.

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If the W-2 doesn't show FICA amounts being taken out, that's on the employer. You need to fill out your tax return with the information shown on your W-2 as is. You should work with employer A to figure out how to pay back that amount.

https://ttlc.intuit.com/questions/2967041-do-i-have-to-pay-back-fica-and-medicare-taxes-not-withheld-by-my-employer

Collecting underwithheld taxes from employees.

If you withheld no income, social security, or Medicare taxes or less than the correct amount from an employee's wages, you can make it up from later pay to that employee. But you are the one who owes the underpayment. Reimbursement is a matter for settlement between you and the employee. Under withheld income tax and Additional Medicare Tax must be recovered from the employee on or before the last day of the calendar year.

According to the IRS Tax Code:

“The employer is liable for the employee tax with respect to all wages paid by him to each of his employees whether or not it is collected from the employee. If, for example, the employer deducts less than the correct amount of tax, or if he fails to deduct any part of the tax, he is nevertheless liable for the correct amount of the tax. Until collected from him the employee also is liable for the employee tax with respect to all the wages received by him.”

https://www.irs.gov/pub/irs-pdf/p15.pdf

  • Thanks. Does it make difference that Employer A and employer B are both my previous employers instead of current one? – Tim Apr 18 '17 at 17:28
  • I don't believe so. You may also want to review your W4 to ensure that it is also correct. – Michael Apr 18 '17 at 17:32
  • Thanks. For 1099 from employer B, does the "Self-employment tax." in Section A Short Schedule SE in Schedule SE include social security and medicare taxes? i said so in my post, because I guessed so. But I might be wrong. – Tim Apr 18 '17 at 17:37
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The IRS says you are liable. Employees’ Responsibility:

Employees who do not have taxes withheld nor remit them personally, are still liable for these taxes and may not qualify for Social Security, Medicare, or unemployment benefits.

The method by which you pay is less clear, as the employer has responsibility to pay this on your behalf. So, per their directions, you'll need to put a call in to the IRS: 1-800-829-1040

As for filing now, use what the W-2 indicates, and your 1099 income sounds like it's being handled properly via Schedules C and SE.

  • Thanks. For 1099 from employer B, does the "Self-employment tax." in Section A Short Schedule SE in Schedule SE include social security and medicare taxes? i said so in my post, because I guessed so. But I might be wrong. – Tim Apr 18 '17 at 17:37
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    Self-employment tax is both Social Security and Medicare combined into one fun obligation. – Hart CO Apr 18 '17 at 17:40

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