关于 Resident Alien fica

18年身份从opt 转到了h1, 特地查了下f1 五年后是否要交ssn/medicare security tax. 查询结果是：
1.  仍然在学校学习的 resident alien, 符合student fica exeption, 不用交
2. 其它情况要交的
不对的地方请指正。若对大家有用，请帮忙加分奥。

reference 如下：

1. https://www.irs.gov/individuals/ ... -and-medicare-taxes

上面这个网页多处说明 resident alien 要交fica。 相关部分如下：
Resident aliens, in general, have the same liability for Social Security/Medicare Taxes that U.S. Citizens have.


The exemption（此处指的是 exeption for U.S. Social Security and Medicare taxes）  does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrants who become resident aliens.


Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption" discussed below).

Also, the Internal Revenue Code provides one exemption from social security/Medicare taxes for foreign students and another exemption from social security/Medicare taxes for all students, American and foreign. This is the so-called "student FICA exemption", and it may operate to exempt a foreign student from social security/Medicare taxes even though the foreign student has already become a RESIDENT ALIEN.


2. 这个所谓的student fica exeption 是 https://www.irs.gov/charities-no ... ception-to-fica-tax
FICA (Social Security and Medicare) taxes do not apply to service performed by students employed by a school, college or university where the student is pursuing a course of study. Whether the organization is a school, college or university depends on the organization’s primary function. In addition, whether employees are students for this purpose requires examining the individual’s employment relationship with the employer to determine if employment or education is predominant in the relationship.