m*****n
发帖数: 171 | 1 My company deducted my FICA (Social Security and Medicare Tax) for the whole
year 2013 when I transferred from F1 OPT to H1B. Then I start to check the
official IRS website for info about exemption. We all know as a resident
alien, we have to pay FICA. Quote from IRS website as follows:
"Resident aliens, in general, have the same liability for Social Security/
Medicare Taxes that U.S. Citizens have.
Nonresident aliens, in general, are also liable for Social Security/Medicare
Taxes on wages paid to them for services performed by them in the United
States, with certain exceptions based on their nonimmigrant status."
http://www.irs.gov/Individuals/International-Taxpayers/Foreign-
Now the question is: who is considered nonresident alien? The common saying
is after 5 years, F1 becomes a resident alien. IRS says:
Determining Alien Tax Status
"If you are an alien (not a U.S. citizen), you are considered a nonresident
alien unless you meet one of two tests. You are a resident alien of the
United States for tax purposes if you meet either the green card test or the
substantial presence test for the calendar year (January 1-December 31)."
http://www.irs.gov/Individuals/International-Taxpayers/Determin
I definitely don't qualify for the green card test. About substantial
presence test, IRS says:
"You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the
2 years immediately before that."
"Exempt Individual
Do not count days for which you are an exempt individual. The term "exempt
individual " does not refer to someone exempt from U.S. tax, but to anyone
in the following categories who is exempt from counting days of presence in
the U.S.:
An individual temporarily present in the United States as a foreign
government-related individual
A teacher or trainee temporarily present in the United States under a "J "
or "Q " visa, who substantially complies with the requirements of the visa
A student temporarily present in the United States under an "F, " "J, " "M,
" or "Q " visa, who substantially complies with the requirements of the visa
A professional athlete temporarily in the United States to compete in a
charitable sports event"
http://www.irs.gov/Individuals/International-Taxpayers/Substant
Does that mean F1 is always nonresident alien? Even after 5 years? | m*****n
发帖数: 171 | 2 If that is true, I am now thinking of another question. Since I am on H1B
only for 3 months 2013, I won't pass the 183 days for Substantial Presence
Test. Does that mean I can be exempt from FICA the entire year 2013,
including Oct to Dec when I held H1B? | m****y
发帖数: 394 | | r******l
发帖数: 10760 | 4 读帖要仔细，尤其是美国的各种法律规定，例外里面还有例外。你给的最后那个link里
面关于学生那里那个student的link你点进去看过么？
whole
the
Medicare
【在 m*****n 的大作中提到】
: My company deducted my FICA (Social Security and Medicare Tax) for the whole
: year 2013 when I transferred from F1 OPT to H1B. Then I start to check the
: official IRS website for info about exemption. We all know as a resident
: alien, we have to pay FICA. Quote from IRS website as follows:
: "Resident aliens, in general, have the same liability for Social Security/
: Medicare Taxes that U.S. Citizens have.
: Nonresident aliens, in general, are also liable for Social Security/Medicare
: Taxes on wages paid to them for services performed by them in the United
: States, with certain exceptions based on their nonimmigrant status."
: http://www.irs.gov/Individuals/International-Taxpayers/Foreign-
| m*****n
发帖数: 171 | 5 Didn't know there is hidden information in "student"!!!!!! | m*****n
发帖数: 171 | 6 Copy that here for other people:
When a Student is Not Exempt
You will not be an exempt individual as a student if you have been exempt as
a teacher, trainee, student, Exchange Visitor, or Cultural Exchange Visitor
on an "F, " "J, " "M, " or "Q " visa for any part of more than 5 calendar
years, unless you establish to the satisfaction of the IRS that you do not
intend to reside permanently in the United States, and you have
substantially complied with the requirements of your nonimmigrant status.
http://www.irs.gov/Individuals/International-Taxpayers/Exempt-I | r******l
发帖数: 10760 | 7 在美国生活，一定要仔细读所有小字、脚注之类的东西，要注意读完每一个字再下结论。
【在 m*****n 的大作中提到】
: Didn't know there is hidden information in "student"!!!!!!
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