持F1學生簽證的留學生過了五年之後就變成resident alien,稅法上的身份和美國人相同,但是由於美國稅法中有一項Student Exception to FICA Tax的規定,所以不論是non-resident alien或resident alien,只要是在學學生在校園工作,都是可以不用繳交社會安全稅與聯邦醫療保險稅(又稱FICA (Social Security tax and Medicare tax),所以留學生不用擔心超過五年之後在學校工作會被扣稅喔~

規定原文如下:

FICA (Social Security and Medicare) taxes do not apply to service performed by students employed by a school, college or university where the student is pursuing a course of study. Whether the organization is a school, college or university depends on the organization’s primary function. In addition, whether employees are students for this purpose requires examining the individual’s employment relationship with the employer to determine if employment or education is predominant in the relationship.

轉貼自IRS網址

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