有个关於OPT期间Tax的问题想要请教板上对此议题了解的人 我以学生身分来美国两年半了, 目前是 under OPT status, 就业中 (OPT Jan.2009 到期; H1b Application前天刚寄出) 一直以来总是听说 在OPT期间, 不须缴交Social security & Medicare Taxes 所以本来我明天打算跟老板说我现在是OPT 所以不用预扣SS & Medicare tax 但是 我刚刚查了 Publication 519, Ch8 U.S. Tax Guide for Aliens 之後, (Under "Social Security and Medicare Taxes" Section) 我现在非常困惑.... 它提到 "Generally, services performed by you as a "nonresident alien"... .... under subparagraph (F), (J), (M), or (Q) [visa type]...... ...This means that there will be no withholding of social security or Medicare taxes from the pay you receive for these services. These types of services are very limited, and generally include only on-campus work, practical training, and economic hardship employment" (因为原文太长...所以我只highlight了重点) 但是下一段它又说 Social security and Medicare taxes will be withheld from your pay for these services if you are considered a resident alien as discussed in chapter 1, even though your nonimmigrant classification (“F,” “J,” “M,” or “Q”) remains the same. 所以简单的讲 如果持有F-1 & OPT 中 + nonresident alien = no withholding of SS & Medicare tax 如果持有F-1 & OPT 中 + resident alien = withholding of SS & Medicare tax 但是问题在於 只要过去三年内在美国待满183天, 便通过 Substantial Presence Test, 可称之为 resident alien.. 但是,话又说回来...板上大部分能够申请opt的人, 应该都是在过去三年内在美国待满183天吧~ 所以应该是resident alien, 那就应该会被withhold SS & Medicare tax...?! 但是大家又都说不用缴... 难道是先withhold,之後再退税?? 还是我把 nonresident alien & resident alien的定义搞错了?!?! 请了解的人稍微解释一下可以吗?? 谢谢!! (方便的话请顺便回我信箱) --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 68.7.187.222 ※ 编辑: roxey 来自: 68.7.187.222 (04/02 16:39)