F1第六年交不交FICA的問題 - 海外工作
By Zanna
at 2013-02-07T01:42
at 2013-02-07T01:42
Table of Contents
最近在思考這個情況,F1第六年到底要不要交FICA稅金,
學校這邊在我的第六年(2012)完全沒扣過FICA,
如果一次要吐出來一年的FICA可真吃不消,所以研究了一下
根據IRS網頁
Foreign Student Liability for Social Security and Medicare Taxes
http://goo.gl/Q3UDR
提到
Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have
been in the United States more than 5 calendar years are RESIDENT ALIENS and
are liable for social security/Medicare taxes (unless they are exempt from
FICA under the "student FICA exemption" discussed below).
F1第六年的身分從NR變成R是肯定沒有錯的
而關於 student FICA exemption 則是在 Revenue Procedure 2005-11 說明
http://www.irs.gov/irb/2005-02_IRB/ar16.html#d0e4170
提到half-time student (under,graduate, professional)都可以適用,
但是F1 status必須保持full time student才可以,
這樣我是不是可以理解 Revenue Procedure 2005-11 的 half-time student
是一個 minimum requirement,即 full-time student 也適用?
學校的payroll office是說,所有的國際學生都不扣FICA,
但是他也不懂詳細原因,連我要自願被扣他都說不行,
只提到我們是state university,有另外的retirement plan,
所以可能才不扣(懷疑)
所以不知道有沒有人也有研究過這問題
到底要不要file 8919把FICA報出去呢?
另外延伸這個問題,即使接下來有參加OPT,依然算在F1裡面,
那這樣嚴格說起來依然是學生,即使收入來自於校外,
仍然適用現在不交(或者要交)FICA的情況嗎?
--
ˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍ
ㄍㄟˊ。
--
學校這邊在我的第六年(2012)完全沒扣過FICA,
如果一次要吐出來一年的FICA可真吃不消,所以研究了一下
根據IRS網頁
Foreign Student Liability for Social Security and Medicare Taxes
http://goo.gl/Q3UDR
提到
Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have
been in the United States more than 5 calendar years are RESIDENT ALIENS and
are liable for social security/Medicare taxes (unless they are exempt from
FICA under the "student FICA exemption" discussed below).
F1第六年的身分從NR變成R是肯定沒有錯的
而關於 student FICA exemption 則是在 Revenue Procedure 2005-11 說明
http://www.irs.gov/irb/2005-02_IRB/ar16.html#d0e4170
提到half-time student (under,graduate, professional)都可以適用,
但是F1 status必須保持full time student才可以,
這樣我是不是可以理解 Revenue Procedure 2005-11 的 half-time student
是一個 minimum requirement,即 full-time student 也適用?
學校的payroll office是說,所有的國際學生都不扣FICA,
但是他也不懂詳細原因,連我要自願被扣他都說不行,
只提到我們是state university,有另外的retirement plan,
所以可能才不扣(懷疑)
所以不知道有沒有人也有研究過這問題
到底要不要file 8919把FICA報出去呢?
另外延伸這個問題,即使接下來有參加OPT,依然算在F1裡面,
那這樣嚴格說起來依然是學生,即使收入來自於校外,
仍然適用現在不交(或者要交)FICA的情況嗎?
--
ˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍˍ
ㄍㄟˊ。
--
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海外工作
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