俺也是这点不确定。 IRS的原话是 In addition, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax. Refer to Aliens Employed in the U.S. – Social Security Taxes.
As a nonresident (1040NR), if you are self-employed, you must pay income tax , but not self-employment tax (i.e., social security tax) on the income. Residents (1040) must pay social security tax. A nonresident alien employee (filing Form 1040NR) temporarily in the United States on an "F-1," "J-1," "M-1," or "Q-1" visa is not subject to social security and Medicare taxes if one of the following apply: 1. The pay is for services performed to carry out the purpose for which the alien was admitted to the United States. 2. You are working under Curricular Practical Training and Optional Practical Training, on or off campus, as long as the employment is authorized by the Immigration and Naturalization Service. 3. If you are enrolled and regularly attending classes at a school, you may be exempt from social security and Medicare taxes on pay for services performed for that school. 4. You are employed due to severe economic hardship, and were issued Form I- 688B or Form I-766 by the IRS. However, if you hold an F, J, M or Q visa but are considered a resident alien (i.e., you’ve been on an F visa for more than 5 calendar years or a J visa for more than 2 calendar years), your pay is subject to social security and Medicare taxes A2: You've met the "substantial test" under the IRS rules and are considered as the Resident Alien for tax purpose. Therefore, you are no longer eligible for filing IRS form 843 to get your FICA taxes back.
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【在 s***n 的大作中提到】 : 俺也是这点不确定。 : IRS的原话是 : In addition, you may still be treated as a nonresident alien for the purpose : of withholding Social Security and Medicare tax. Refer to Aliens Employed : in the U.S. – Social Security Taxes.
【在 c***u 的大作中提到】 : As a nonresident (1040NR), if you are self-employed, you must pay income tax : , but not self-employment tax (i.e., social security tax) on the income. : Residents (1040) must pay social security tax. : A nonresident alien employee (filing Form 1040NR) temporarily in the United : States on an "F-1," "J-1," "M-1," or "Q-1" visa is not subject to social : security and Medicare taxes if one of the following apply: : 1. The pay is for services performed to carry out the purpose for which the : alien was admitted to the United States. : 2. You are working under Curricular Practical Training and Optional : Practical Training, on or off campus, as long as the employment is