也談F1的FICA EXCEPTION

對於F1 是否應交social security and medicare.大家有兩種看法
1。隻要是F1就不用交。
2。F1少於五年，不用交，五年後就應該交了。
這兩種看法從不同角度來說都有對與錯的地方。
IRS 規定None-immigrant visa holder can except from social security and medicare.so if you keep your non-immigrant status .Nomatter where you make your money and how much you earned.or if you are full-time working or part time working .you except from social security and medicare. So you have right to ask IRS to return the deducted social security and medicare when you are on your OPT or CPT and you are still a non-resident(F1 status less than 5 years).

很多F1持有者已來美五年以上(came to USA bedore Dec 31 1999)這對很多博士學生來說是很普遍的。從稅法角度來說他們已是RESIDENT，那是不是就應交social security and medicare呢？不一定，IRS 規定隻要符合以下兩條件的RESIDENT ，CITIZEN 學生，都享受FICA EXCEPTION
1。employment appointments is 50 percent total or less than in each pay period and
2.registered and enrolled in 10 units(5 units for dotortal student advanced to
candidacy.
所以隻要你符合以上條件，仍是不需交social security and medicare 。實際上很多學校不管你是不是符合，都不會扣social security and medicare ，因為他們可省錢不用MARCH。IRS 要查也難，除非你檢舉自己。因為很多博士生隻是不符合第一個條件(大多FULLTIME給老板幹)你不說誰知道。
但如果這時你用OPT，CPT 給公司工作就的扣social security and medicare 。所以進公司前一定要告訴他們，你已是RESIDENT，要扣social security and medicare 。

所有跟帖： 

• 回複：misleading -OPTnoSST- ♀ (34 bytes) () 03/25/2005 postreply 18:19:12

• 回複：回複：misleading -好吃妹- ♀ (187 bytes) () 03/25/2005 postreply 22:40:09

• that is wrong -thatiswr- ♀ (83 bytes) () 03/27/2005 postreply 12:14:47

• Sorry, she is right. -Bodd- ♀ (0 bytes) () 03/29/2005 postreply 13:10:58