Owing Fica if on F1 visa but not a Canadian resident?

Vancouverexpat · Post by **Vancouverexpat** » Sun Jul 06, 2014 7:14 pm

I am trying to figure out if I owe fica if I'm not a Canadian resident for tax purposes. I've been in the US for 4 years, since 2010. I was on an F1 visa while I was in school for two years and then was on the F1 OPT visa after I graduated and found work, I am now on the TN visa.

This year I was unsure of my residency status for my Canadian taxes so I called the CRA for guidance on determining my status and they said I needed to fill out a residency determination form. After I sent the form in, I received a letter from the CRA with a determination that I was a non-resident since 2010 (the entire time I have been in the US). I am wondering if I owe Fica for the years that I was on the F1 visa since I was not considered a resident of Canada for those years. Also, if CRA does not consider me a resident for those years, should I be considered a resident of the US or is it possible to be a resident of no country for tax purposes?

I can provide further information if needed.

Thanks!

nelsona · Post by **nelsona** » Mon Jul 07, 2014 9:10 am

The exemption from fica for f1 visa-holders is independent of residential status.

From an immigration point of view, you were at risk by not mainatining a Cdn residence while on F1, since that is a requirement of the visa, but for tax purposes, you were not resident of US amd were exempyt from Fica.

But, neither you nor your US employer were obligated to rermit fica during your F1 andPT period. Of course, nort that you are TN, you are obligated, agaim, without rergard for your tax residency. Also, now that you are on TN, you have no choice but to count your daysd in US towards US tax residency.

Vancouverexpat · Post by **Vancouverexpat** » Wed Jul 09, 2014 3:23 pm

nelsona,

Thank you for your reply. I have a follow up question. For my 2012 US taxes I noticed there was a line on Schedule OI - Other Information that asks "In what country did you claim residence for tax purposes during the tax year?" What should I have answered here if I was not a Canadian or US resident for tax purposes? I originally answered Canada but I believe this response is incorrect since I received the residency determination letter that I was not a Canadian resident.

Thank you!

nelsona · Post by **nelsona** » Tue Jul 22, 2014 11:11 am

I'm surprised that CRA determined you were non-resident, since F1 students cannot be tax residents of US for at least a couple of years. Did you go to US after living in another country? Did you not tell them that you were F1, or did you instead tell then that you were TN?

But, no matter, you are not subjest to FICA on f1, reagrdless of the country you reside in.
I would answer that you consider yourself Cdn resident. The fact that Canada doesn't want you to file anymore is not your problem, nor will IRS care.

That is one of the problems with asking CRA any questions. You could file again

nelsona · Post by **nelsona** » Tue Jul 22, 2014 11:12 am

.... You could file NR73 3 times and get different determinations.

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Owing Fica if on F1 visa but not a Canadian resident?

Owing Fica if on F1 visa but not a Canadian resident?

Re: Owing Fica if on F1 visa but not a Canadian resident?