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F1身份(OPT),工资被扣了social security tax和medicare tax，能要回来吗？
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2006-09-09 23:02:00
In general aliens performing services in the United States as employees are liable for U.S. social security and Medicare taxes. However, certain classes of alien employees are exempt from U.S. social security and Medicare taxes as follows.
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. The following classes of nonimmigrants and nonresident aliens are exempt from U.S. Social Security and Medicare taxes:
- Exempt Employment includes:
- On-campus student employment up to 20 hours a week (40 hrs during summer vacations)
- Off-campus student employment allowed by USCIS.
- Practical Training student employment on or off campus.
- Employment as professor, teacher or researcher.
- Employment as a physician, au pair, or summer camp worker
- Limitations on exemption:
- The exemption does not apply to spouses and children in F-2, J-2, or M-2 nonimmigrant status.
- The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which the visa was issued.
- The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrants who change to an immigration status which is not exempt or to a special protected status.
- The exemption does not apply to F-1,J-1,M-1, or Q-1/Q-2 nonimmigrants who become resident aliens.
If social security tax and Medicare were withheld in error from pay received which was not subject to the taxes, you must first contact the employer who withheld the taxes for reimbursement. If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843 (PDF), Claim for Refund and Request for Abatement.
You must attach the following to your claim:
- a copy of your Form W-2 (PDF), Wage and Tax Statement, to prove the amount of tax withheld;
- Form I-797, INS Approval Notice, is needed if you have changed your status from F-1 or J-1 to another status prior to filing the claim;
- if your visa status changed during the tax year you should attach copies of the pay stubs that cover the period of exemption from social security taxes;
- a copy of INS Form I-94, Arrival/Departure Record, if you are still in the United States;
- a copy of your valid entry visa;
- Form 8316, Information Regarding Request for Refund of Social Security Tax, or a signed statement stating that you have requested a refund from the employer and have not been able to obtain one; and
- a copy of Form 1040NR (PDF), US Nonresident Alien Income Tax Return (or Form 1040NR-EZ (PDF)), for tax the year in question. Processing of your claim may be delayed if you submit it less than six weeks after you filed Form 1040NR or 1040NR-EZ.
In addition to the documentation listed above foreign student visa holders should also attach the following:
- a copy of Form I-20, Certificate of Eligibility, endorsed by your student advisor and stamped by the Bureau of Citizenship and Immigration Services; and
- a copy of the Employment Authorization Document of your Optional Practical Training (e.g., Form I-766, I-538 or 688B).
- if you are an exchange visitor, attach a copy of Form IAP-66 or DS-2019 to your claim.
File the claim, with attachments, with the IRS where the employer's returns were filed. If you do not know where the employer's returns were filed, send your claim to the Internal Revenue Service Center, Philadelphia, PA 19255.
For more information, refer to Chapter 8 of Publication 519, U.S. Tax Guide for Aliens .
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