F1/CPT SS Medicare Tax 問題 - 薪水

我今年七月 F1 滿五年（進入第六年）

同時 CPT 滿三年（進入第四年）

現在的薪水已經開始被扣 FED OASDI/EE & FED MED/EE

想確認一下這是正確的嗎？

（還以為至少可以免 SS 稅到年中 T_T）

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自己作了一下功課

IRS 網站：
http://www.irs.gov/businesses/small/international/article
/0,,id=129427,00.html

"the social security/Medicare tax exemption ceases to exist at the point
the payee becomes a "RESIDENT ALIEN" under the residency rules of
section 7701(b) of the Internal Revenue Code."

以為原本的認知沒錯，結果...

http://www.irs.gov/businesses/small/international/article/0,,id=129428,00.html

residency starting date under I.R.C. § 7701(b):[...]
"(The first day he was present in United States during the calendar
year in which he passed the substantial presence test)."

所以現在開始被扣稅是正確的 以上
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