For those fortunate F-1 students who were selected in the FY2025 H-1B lottery, their H-1B approvals may require adjustments to their payroll, effective October 1st, 2024.  Most F-1 students are exempt from FICA taxes. However, those who had a petition to change their status to H-1B approved this summer will become subject to FICA taxes when their status automatically changes from F-1 to H-1B on October 1, 2024. It is important that employers update their I-9s to reflect the change in work authorization and adjust the FICA taxes accordingly. If you have any questions, please do not hesitate to contact our office.

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