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TAX版 - Official Regulation of students' FICA withholding
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1 (共1页)
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发帖数: 5282
1
page 4-7 of publication 963 on www.irs.gov
Exclusions from mandatory and voluntary coverage under the
Social Security Act (Sections 210(a) and 218(c)(6)) follow.
Those exclusions from madatory coverage that are optional
exclusions and may be covered under a voluntary Agreement
are so noted:
...
Services performed by a nonresident alien temporarily residing
in the U.S. holding an F-1, J-1, M-1 or Q-1 visa,
when the services are performed to carry out the purpose for
which the alien was admitted t
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话题: exclusions话题: regulation话题: official话题: fica