e*******6 发帖数: 2239 | 1 请问F1第6年属于FICA exempt (Social Security and Medicare Exempt)吗
这个文件在什么地方能够找到
多谢 | S**I 发帖数: 15689 | 2 http://www.irs.gov/charities/article/0,,id=120663,00.html
【在 e*******6 的大作中提到】 : 请问F1第6年属于FICA exempt (Social Security and Medicare Exempt)吗 : 这个文件在什么地方能够找到 : 多谢
| e*******6 发帖数: 2239 | 3 thanks
根据我的理解,这个在学校应该是exempt的
但用OPT在公司工作,应该是属于雇佣关系,不应该exempt
各位认为如此理解正确吗
Student Exception to FICA Tax
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. |
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