smiletoyou
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
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
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
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
到底了
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