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Huaren
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威望11
贴子9446
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注册时间2007-04-11

smiletoyou

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F1 resident 在OPT要不要交social/medicare tax

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2008-03-19 14:12:00

看了social/medicare 总结贴还是不搞清楚。

我找到的条文是那么写的http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html

其中有一段:

One must bear in mind also that the Code provides one exemption from social security/Medicare taxes for foreign students and it provides 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 he has already become a RESIDENT ALIEN. For employment which occurs after April 1, 2005, Revenue Procedure 2005-11 provides instructions for determining who is eligible for the "student FICA exemption".

然后我再去找student FICA exemption的相关信息。

待续

Huaren
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smiletoyou

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2008-03-19 14:21:00

Student Exception to FICA Tax

http://www.irs.gov/charities/article/0,,id=120663,00.html

http://www.irs.gov/pub/irs-drop/rp-05-11.pdf

我觉得基本意思就是:F1-resident如果还在学校注册学分的话,就可以免fica tax

To qualify for the Student FICA Exception, students must be enrolled and attending classes at the institution. In order for their employment to qualify for the exception from FICA tax, it must be incident to and for pursuing a course of study at the employer institution.

但是, full-time employment does not qualify for the Student FICA Exception.

理解如果有误请大家纠正

Huaren
等级大校
威望11
贴子9446
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smiletoyou

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2008-03-19 14:25:00

所以我觉得f1-resident 能不能免fica tac似乎和opt无关阿。

我认识很多人在opt继续在学校工作半年,但这半年他们也不注册学分,那他们是不是就要交fica tax呢?

各位大大给我指点迷津吧

Huaren
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一妮

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2008-03-19 14:31:00

以下是引用smiletoyou在2008-3-19 14:25:00的发言:

所以我觉得f1-resident 能不能免fica tac似乎和opt无关阿。

我认识很多人在opt继续在学校工作半年,但这半年他们也不注册学分,那他们是不是就要交fica tax呢?

各位大大给我指点迷津吧

是就要交fica tax呢

Huaren
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威望11
贴子9446
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smiletoyou

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2008-03-19 14:41:00

以下是引用一妮在2008-3-19 14:31:00的发言:
以下是引用smiletoyou在2008-3-19 14:25:00的发言:

所以我觉得f1-resident 能不能免fica tac似乎和opt无关阿。

我认识很多人在opt继续在学校工作半年,但这半年他们也不注册学分,那他们是不是就要交fica tax呢?

各位大大给我指点迷津吧

是就要交fica tax呢

谢谢一妮,总算搞清楚了

Huaren
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威望55
贴子32118
魅力35041
注册时间2007-07-09

一妮

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2008-03-19 14:46:00

以下是引用smiletoyou在2008-3-19 14:41:00的发言:
以下是引用一妮在2008-3-19 14:31:00的发言:
以下是引用smiletoyou在2008-3-19 14:25:00的发言:

所以我觉得f1-resident 能不能免fica tac似乎和opt无关阿。

我认识很多人在opt继续在学校工作半年,但这半年他们也不注册学分,那他们是不是就要交fica tax呢?

各位大大给我指点迷津吧

是就要交fica tax呢

谢谢一妮,总算搞清楚了

it is similar to the situations of postdoctoral fellows. Postdoctoral fellows are not considered as "full time" students and they pay SSN. that also explains why some postdoctoral fellow's after-tax income might be less than doctoral students.

Huaren
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poppyflower

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2008-03-19 22:50:00

想问一下,f1 opt,银行的利息要不要报税?

Huaren
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威望132
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icyscorpio

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2008-03-19 23:00:00

以下是引用poppyflower在2008-3-19 22:50:00的发言:

想问一下,f1 opt,银行的利息要不要报税?

以R报税的话,就需要交。

Huaren
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lren

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2008-03-20 12:45:00

i have a friend, who is in H1b, but doesn't pay for SS & Medicare tax. So weird.
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Huaren
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威望132
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icyscorpio

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2008-03-20 15:07:00

以下是引用lren在2008-3-20 12:45:00的发言:
i have a friend, who is in H1b, but doesn't pay for SS & Medicare tax. So weird.

他是从国内直接过来做科研,教育类工作的吧?

我知道的一个也是,不过好像是他们学校不参加SS。不知道是怎么一回事。


[此贴子已经被作者于2008-3-20 15:16:03编辑过]

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