no fica taxes withheld -- what's going to happen

[pzhu]

I tried a search but couldn't find much to my particular situation.

Tax year 2003 I was filing my taxes as a non-resident alien and exempt from FICA taxes (nor where any withheld). For tax year 2004, I'll have to file as a resident, which also means I'm supposed to pay FICA taxes. However, my employer missed withholding them.

So I'm wondering what's going to happen if I file my tax return with zeros in the corresponding fields on my W-2:

Nothing? I wouldn't really mind, since I'll not be eligible for benefits from SS, and I'd rather contribute to retirement investements in my home country.

Or the zeros will raise a flag in the IRS's automated checks? If so, what's going to happen? I assume I'll have to pay up those taxes, but are there going to be penalties? AFAIU, it's not my but employer's responsibility to withhold these taxes, so I'm hoping that's not going to be even more costly than it sounds anyway?

Any information would be kindly appreciated.

 

[abezon]

Nonresidents pay FICA taxes just like US citizens do. The people who are exempt from paying FICA taxes are usually students whose wages are part of a financial aid package or who are being paid by a foreign company. I suggest you find a tax pro who has experience with international/nonresident returns & tax treaties.