OASDI has been removed from a recent paycheck in a new company at $190
per month, but was never removed in my previous paychecks with other
companies. In 2004, is this option a requiremnt, or an option?

Please provide proof of either answer.

OASDI (Old Age Survivors and Disabilities Insurance) is sometimes
referred to as "Social Security." Did none of your previous employers
withhold Social Security?

If, on your previous jobs, you were classified as a contractor, and on
your current job you are classified as a full employee, that could
account for your previous employers not having withheld Social
Security.

Another possibility is that your previous employers listed the Social
Security withholding differently, calling it something other than
OASDI.

It's a requirement.  Here is now this works.  There is a social
security related tax called FICA.
://www.google.com/search?sourceid=navclient&ie=UTF-8&q=DEFINE%3A+FICA

FICA consists of 6.20% OASDI and 1.45% Hospital Insurance (Medicare).

"There is no cap for Medicare, but the maximum salary on which OASDI
will be charged, as of January 1, 2003, is $87,000. (This is effective
through December 31, 2003, and is the amount that will be used in
benefits calculation in the Operating Budget.)"
http://www.budget.fsu.edu/pos_rate/FB_calc/FB_calc.2004.htm

Here is what has happened.  In your previous job, you have reached
your $87K cap for OASDI, which is the reason it 'seemed' your employer
did not take out OASDI taxes.  If you look at your year to date
earnings on your last pay stub for your previous job, I'll bet you'll
see cumulative deductions for $5,394 (6.2% of $87,000).

When you start your new job, your new employer has no way of knowing
the deduction activities of your previous employer.  So they must
deduct the 6.2% of your paycheck.

Of course, when you add the two OASDI deductions from both employers,
you will have overpaid.  This overpayment can then be deducted on your
tax return at the end of the year, effectly refunding the overpayment
back to you.

I know that sounds complicated, but that's the way it works.  IRS
rules, not mine.  =(

Hope that helps.

Thank you pinkfreud and respree for the comments. They were both well
informative. Respree wins the pot however for the links and
percentages. This has truly helped. Thank you.