Bonny Bunny

OPT (Optional Practical Training), 持有 F1學生簽證在美國讀書的外籍學生, 畢業後在特許情況下, 可以實習的名義在美國境內合法工作

*  2011 所得稅申報 

** Form 1040NR (U.S. Nonresident Alien Income Tax Return)

** Form 8843 (Statement for Exempt Individuals and Individuals With a Medical

    Condition)

*  是否需扣繳 Social Security Taxes 及 Medicare Tax

持 F-1 (不含 F-2) Visa, 在美國時間不超過五年, 不需扣繳 Social Security Taxes 及 Medicare Tax  

Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from social security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code. As discussed above, this means that foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes. This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Internal Revenue Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption" discussed below). 

全文詳 Foreign Student Liability for Social Security and Medicare Taxes

*  若公司已扣繳了 Social Security Taxes 及 Medicare Tax

** 請公司退還

** 若公司不願意退還, file 以下表格及附件

    *** Form 843 Claim for Refund and Request for Abatement

    *** Form 8316

           Information Regarding Request for Refund of Social Security Tax

           Erroneously Withheld on Wages Received by a Nonresident Alien on an

           F, J, or M Type Visa

    *** A copy of your W-2

    *** A copy of the visa page of your passport

    *** A copy of Form I-94

    *** A copy of your work authorization (A copy of your EAD authorizing OPT

          or Economic Hardship)

    *** A copy of front and back of your Form I-20 or DS-2019 authorizing CPT

    *** A written statement that you unsuccessfully requested a refund of these

          taxes from your employer. (This can be the statement you obtained from

          your employer, or your own statement that you were denied refund of these

          taxes by your employer and were unable to obtain a statement from them.)

(根據 Instructions for Form 843 第三頁, 你必須請已幫你做扣繳的僱主給你一份

  statement, 做為 Form 843 的附件

The statement should indicate the following:

**** The amount, if any, the employer has reimbursed you for excess

         taxes withheld.

**** The amount, if any, of credit or refund claimed by the employer or

         authorized by you to be claimed by the employer. The employer

         should include in the statement the fact that it is made in support

         of your claim for refund of employee tax paid by the employer to

         the IRS.  )

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