头像楼主:icyscorpio|[税务]
icyscorpio
头像
版主
  • 版主
  • 30141
  • 132
  • 39187
  • 25
  • @2005-11-09
发表于:2008-03-17 23:14|只看楼主
字体大小:T|T

该内容需要1魅力值以上才能阅览
0
Advertisement
icyscorpio
头像
版主
  • 版主
  • 30141
  • 132
  • 39187
  • 25
  • @2005-11-09
发表于:2008-03-17 23:15|只看楼主
字体大小:T|T

该内容需要1魅力值以上才能阅览


 


 


 


下接85楼


[此贴子已经被作者于2009-3-8 22:02:30编辑过]

0
Advertisement
jieling
头像
少尉
  • 少尉
  • 1901
  • 2
  • 2270
  • 2
  • @2006-03-31
发表于:2008-03-18 00:21|只看TA
字体大小:T|T

先收藏着,以后看:)

It's never wrong to do the right thing

0
smiletoyou
头像
大校
  • 大校
  • 9446
  • 11
  • 11093
  • 0
  • @2007-04-11
发表于:2008-03-18 14:39|只看TA
字体大小:T|T

很有用,谢谢!

[em25][em25][em25]
0
Advertisement
christineshu
头像
中校
  • 中校
  • 3510
  • 4
  • 9692
  • 3
  • @2006-12-18
发表于:2008-03-18 16:06|只看TA
字体大小:T|T

谢谢,受益匪浅
0
xihu
头像
等待验证会员
  • 等待验证会员
  • 2959
  • 3
  • 4471
  • 1
  • @2006-10-22
发表于:2008-03-18 16:17|只看TA
字体大小:T|T

鼓掌,豆豆总结得真好阿[em08][em08][em08]
0
zachanson
头像
  • 禁止访问
  • 2598
  • 3
  • 3891
  • 0
  • @2005-01-18
发表于:2008-03-18 23:57|只看TA
字体大小:T|T

正 好 需 要 阿 , 谢 谢 !
0
smiletoyou
头像
大校
  • 大校
  • 9446
  • 11
  • 11093
  • 0
  • @2007-04-11
发表于:2008-03-19 02:21|只看TA
字体大小:T|T

以下是引用icyscorpio在2008-3-17 22:32:00的发言:

以下内容需要魅力达到9才可以浏览

IRS上的介绍:http://www.irs.gov/businesses/small/international/article/0,,id=131635,00.htmlhttp://www.irs.gov/businesses/small/international/article/0,,id=131635,00.html

Aliens Employed in the U.S. – Social Security Taxes


Wages paid to resident aliens employed within the United States by an American or foreign employer are subject to Social Security/Medicare taxes under the same rules that apply to U.S. citizens.

Wages paid to nonresident aliens employed within the United States by an American or foreign employer, in general, are subject to Social Security/Medicare taxes for services performed by them within the United States, with certain exceptions based on their nonimmigrant status. The following classes of nonimmigrants and nonresident aliens are exempt from U.S. Social Security and Medicare taxes:

  • A-visas. Employees of foreign governments, their families, and their servants are exempt on salaries paid to them in their official capacities as foreign government employees.
  • D-visas. Crew members of a ship or aircraft may be exempt if the vessel is a foreign vessel and the employer is a foreign employer, or if the services are performed outside of the United States.
    • Crew members of an American vessel or aircraft who perform services within the United States are subject to Social Security and Medicare taxes.
    • Crew members of an American vessel or aircraft who perform services outside the United States are subject to Social Security and Medicare taxes if:
      • the employee signed on the vessel or aircraft in the United States; or
      • the employee signed on the vessel or aircraft outside the United States but the vessel or aircraft touches a U.S. port while he is employed thereon.
  • F-visas, J-visas, M-visas, Q-visas. Nonresident alien students, scholars, professors, teachers, trainees, researchers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt from Social Security / Medicare Taxes on wages paid to them for services performed within the United States as long as such services are allowed by the United States Citizenship and Immigration Services (USCIS) for these nonimmigrant statuses, and such services are performed to carry out the purposes for which they were admitted into the United States.
    • Exempt Employment includes:
      • On-campus student employment up to 20 hours a week (40 hrs during summer vacations)
      • Off-campus student employment allowed by USCIS
      • Practical Training student employment on or off campus
      • On-campus employment as professor, teacher or researcher
    • Limitations on exemption:
      • The exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status.
      • The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which they were admitted into the United States.
      • The exemption does not apply to nonimmigrants in F-1,J-1,M-1,or Q-1/Q-2 status who change nonimmigrant status to a status which is not exempt or to a special protected status.
      • The exemption does not apply to nonimmigrants in F-1,J-1,M-1, or Q-1/Q-2 status who become resident aliens for tax purposes.
  • G-visas. Employees of international organizations are exempt from Social Security/Medicare taxes on wages paid to them for services performed within the United States in their official capacity as employees of such organizations.
    • The exemption does not automatically apply to servants of employees of such international organizations.
    • The exemption does not apply to spouses and children of nonimmigrants in G status who are employed in the United States by anyone other than an international organization.
  • H-visas. Certain nonimmigrants in H-2 and H-2A status are exempt from Social Security/Medicare taxes as follows:
    • An H-2 nonimmigrant who is a resident of the Philippines and who performs services in Guam;
    • An H-2A nonimmigrant admitted into the United States temporarily to perform agricultural labor.

The U.S. has signed Totalization Agreements with certain countries, which may affect an alien’s liability for Social Security or Medicare taxes. The complete texts of the Totalization Agreements may be found on the Social Security Administration's website.

Wages paid for certain types of services are exempt from Social Security/Medicare taxes. Examples of exempt services include:

  • Compensation paid to a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry.
  • Compensation paid to a child under the age of 18 employed by his father or mother if paid under certain conditions.
  • Compensation for services performed as a student nurse if paid under certain conditions.

斑竹,从条文看,f1只要过了5年,变成resident alien,就要交social/medicare tax.

但我考古有看见:

只要注册够学分,或者处于opt/ctp状态,即使是f1-resident,也可以免交social/medicare tax。请问有什么条文可以参考的吗?




[此贴子已经被作者于2008-3-17 23:15:51编辑过]

[em25][em25][em25][em25]
0
Advertisement
wjhope
头像
列兵
  • 列兵
  • 24
  • 0
  • 24
  • 0
  • @2008-03-19
发表于:2008-03-20 19:43|只看TA
字体大小:T|T

求助!

我是新手,看不到啊.[em03]

请告诉我如何才可以阅读,正急需要这种信息.

另外借此问一下,J1第三年这些税被扣了,如果保持NON RESIDENT身份,继续填1040NR,能要回来吗?(如果能读这个帖子,也许就不需要问了)

谢谢大家!

0
一妮
头像
贵宾大校
  • 贵宾大校
  • 32118
  • 55
  • 35041
  • 0
  • @2007-07-09
发表于:2008-03-20 20:01|只看TA
字体大小:T|T

以下是引用wjhope在2008-3-20 19:43:00的发言:

求助!

我是新手,看不到啊.[em03]

请告诉我如何才可以阅读,正急需要这种信息.

另外借此问一下,J1第三年这些税被扣了,如果保持NON RESIDENT身份,继续填1040NR,能要回来吗?(如果能读这个帖子,也许就不需要问了)

谢谢大家!

魅力设置9。你很快就能看到了
0
头像楼主:icyscorpio|[税务]
Advertisement

回复贴子