求推荐contractor工作！# Chemistry - 化学
m*n
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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?
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?
