作者boblu (六百)
看板Oversea_Job
标题[北美] F1/CPT SS Medicare Tax 问题
时间Wed Jan 26 21:31:28 2011
我今年七月 F1 满五年（进入第六年）
同时 CPT 满三年（进入第四年）
现在的薪水已经开始被扣 FED OASDI/EE & FED MED/EE
想确认一下这是正确的吗？
（还以为至少可以免 SS 税到年中 T_T）
---
自己作了一下功课
IRS 网站：
http://www.irs.gov/businesses/small/international/article
/0,,id=129427,00.html
"the social security/Medicare tax exemption ceases to exist
at the point
the payee becomes a "RESIDENT ALIEN" under the residency rules of
section 7701(b) of the Internal Revenue Code."
以为原本的认知没错，结果...
http://www.irs.gov/businesses/small/international/article/0,,id=129428,00.html
residency starting date under I.R.C. § 7701(b):[...]
"(The first day he was present in United States during the calendar
year in which he passed the substantial presence test)."
所以现在开始被扣税是正确的 以上
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※ 发信站: 批踢踢实业坊(ptt.cc)
◆ From: 97.92.0.42
※ 编辑: boblu 来自: 97.92.0.42 (01/26 21:57)
1F：→ cchris:没错,正解; 肯自己查,值得鼓励 01/27 00:51