I recently switched from a J-1 (intern category) visa to a H1-B and am now wondering about tax liability. Whilst on J-1 I was not liable for FICA (SS + Medicare) or FUTA, but now that I'm on H1-B I am liable:
Nonresident aliens, in general, are also liable for Social Security/Medicare Taxes on wages paid to them for services performed by them in the United States, with certain exceptions based on their nonimmigrant status
Whilst on J-1, it was under this exemption that I did not pay FICA/FUTA taxes.
My question regards this exception. That page says that the exception expires when you switch visa types to one that is liable:
The exemption does not apply to J-1, or Q-1/Q-2 nonimmigrants who change to an immigration status which is not exempt or to a special protected status.
Does this exemption apply retroactively - will I have to pay FICA/FUTA on wages paid whilst I was on the J-1 visa now that I've switched to H1-B?