也谈F1的FICA EXCEPTION

对于F1 是否应交social security and medicare.大家有两种看法
1。只要是F1就不用交。
2。F1少于五年，不用交，五年后就应该交了。
这两种看法从不同角度来说都有对与错的地方。
IRS 规定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持有者已来美五年以上(came to USA bedore Dec 31 1999)这对很多博士学生来说是很普遍的。从税法角度来说他们已是RESIDENT，那是不是就应交social security and medicare呢？不一定，IRS 规定只要符合以下两条件的RESIDENT ，CITIZEN 学生，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.
所以只要你符合以上条件，仍是不需交social security and medicare 。实际上很多学校不管你是不是符合，都不会扣social security and medicare ，因为他们可省钱不用MARCH。IRS 要查也难，除非你检举自己。因为很多博士生只是不符合第一个条件(大多FULLTIME给老板干)你不说谁知道。
但如果这时你用OPT，CPT 给公司工作就的扣social security and medicare 。所以进公司前一定要告诉他们，你已是RESIDENT，要扣social security and medicare 。

所有跟帖： 

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

• 回复：回复：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