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Huaren
等级等待验证会员
威望--
贴子33
魅力117
注册时间2005-08-04

weijia

只看楼主

求助: 关于OPT其间的medicare and social security 税

1607

3

2006-06-12 09:30:00

我今年是在美国的第六年, 我的OPT 今年六月开始. 我去问了PAYROLL, 她们说我必需交medicare and social security ,班但是我记得在这个论坛上有人说过不用交. 请问有没有过来人给我解释一下. 或者有什么文件我可以依据用来免掉这一部分税.我将不胜感激.

Huaren
等级贵宾大校
威望125
贴子23515
魅力28961
注册时间2005-08-20

heavysnow

只看他

2006-06-12 09:53:00

I think in your case, you will have to pay social security and medicare taxes since you have been in the US more than 5 calendar years.  For those filing taxes as nonresident alien and if they are on OPT, they are exempted for such taxes.

Social Security and Medicare Tax 

As a nonresident (1040NR), if you are self-employed, you must pay income tax, but not self-employment tax (i.e., social security tax) on the income.  Residents (1040) must pay social security tax.

A nonresident alien employee (filing Form 1040NR) temporarily in the United States on an "F-1," "J-1," "M-1," or "Q-1" visa is not subject to social security and Medicare taxes if one of the following apply:

1.   The pay is for services performed to carry out the purpose for which the alien was admitted to the United States.  

2.   You are working under Curricular Practical Training and Optional Practical Training, on or off campus, as long as the employment is authorized by the Immigration and Naturalization Service.   

3.   If you are enrolled and regularly attending classes at a school, you may be exempt from social security and Medicare taxes on pay for services performed for that school.   

4.  You are employed due to severe economic hardship, and were issued Form I-688B or Form I-766 by the IRS.

However, if you hold an F, J, M or Q visa but are considered a resident alien (i.e., you’ve been on an F visa for more than 5 calendar years or a J visa for more than 2 calendar years), your pay is subject to social security and Medicare taxes. 

Huaren
等级等待验证会员
威望--
贴子33
魅力117
注册时间2005-08-04

weijia

只看楼主

2006-06-12 10:18:00

Thanks heavysnow for your quick and nice reply. Thank you very much.
Huaren
等级大校
威望18
贴子14464
魅力19651
注册时间2006-05-06

Izzie

只看他

2006-06-12 18:54:00

Yes, Heavysnow is correct. You've met the "substantial test" under the IRS rules and are considered as the Resident Alien for tax purpose. Therefore, you are no longer eligible for filing IRS form 843 to get your FICA taxes back.
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