大家f1 5年＋的，实习都交FICA么？

太感谢了。

jenaflex 发表于 2017-3-26 21:07
F1，前5个Calendar Year是exemption（一直是non-resident alien，不要去用substantial presence test）。第 ...

非常详细，针对F1 5年后RA只要是fulltime可以waive FICA这点，想请问下有没有reference/url可以提供？这样方便和公司的hr沟通。感谢感谢。

刚查了一下 发现是要交的
reference 在 IRS 自己的网站上： https://www.irs.gov/individuals/ ... -and-medicare-taxes

很前面就粗体字写了RA就必须交

xiaozhuxiaozhu 发表于 2016-6-23 05:45
貌似这个f1 5年，实习，非 h1b，好想是灰色地带。

想在美国长期发展，就交吧，另外可以看看Roth IRA，早存钱，趁着收入低，能省不少税

Resident Alien Students

Generally, foreign students in F-1, J-1, or M-1 nonimmigrant status who have been in the United States more than 5 calendar years become resident aliens for U.S. tax purpose if they meet the “Substantial Presence Test” and are liable for Social Security and Medicare taxes. (unless they are exempt from FICA under the "student FICA exemption".

Student FICA Tax Exemption
Section 3121(b)(10) of the Internal Revenue Code provides another exemption from FICA (Social Security and Medicare) taxes for all students, regardless their U.S. tax residency status. Under this special exception rules, Social Security and Medicare taxes do not apply to services performed by students employed by a school, college, or university where the student enrolled at least half-time. The student’s on-campus employment must be incidental to and for the purpose of pursuing a course of study.  Consequently, a foreign student who become a resident alien may be eligible for exemption if qualified. Off-campus jobs or working for other employers do not qualify.  Revenue Procedure 2005-11PDFprovides instructions for determining who is eligible for the "student FICA exemption."

好像只要是学生就应该是不交？

土豆君你好 发表于 2022-6-15 16:04
Resident Alien Students

Generally, foreign students in F-1, J-1, or M-1 nonimmigrant status who h ...

不过好像只限制是在校工作的情况