当前在线人数14844
首页 - 分类讨论区 - 海外生活 - 交税与退税版 -阅读文章
未名交友
[更多]
[更多]
文章阅读:[转载] Re: 一个问题:如何找到关于OPT时交TAX的规定
[同主题阅读] [版面: 交税与退税] [作者:Ras] , 2000年08月07日22:53:59
Ras
进入未名形象秀
我的博客
[上篇] [下篇] [同主题上篇] [同主题下篇]

发信人: Ras (很颓的猪。), 信区: TAX
标  题: [转载] Re: 一个问题:如何找到关于OPT时交TAX的规定
发信站: The unknown SPACE (Mon Aug  7 22:53:59 2000), 转信

【 以下文字转载自 Working 讨论区 】
【 原文由 loggie 所发表 】
TO: Prospective Employers of Students Authorized to Work
FROM: Ginny Stark, Assistant Director
Office of International Education and Exchange
SUBJECT: EMPLOYMENT AND TAXATION OF INTERNATIONAL STUDENTS


SOCIAL SECURITY (FICA) and MEDICARE

Withholding Taxes
According to Internal Revenue Service publication 519, U.S.
Tax Guide For Aliens,

Services performed by ... a nonresident alien temporarily in
the United States as a nonimmigrant under subparagraph "F",
"J", "M" or "Q" of Section 101(a)(15) of the Immigration and
Nationality Act are not covered under the social security
program if the services are performed to carry out the
purpose for which ... (the nonresident) ... is admitted to
the United States. This means that there will be no
withholding of social security or Medicare taxes from the
pay ... (the nonresident) ... receive(s) for these services
... these types of services are very limited, and generally
include only on-campus work, practical training, and
economic hardship employment.
If taxes are withheld in error, the employee is entitled to
a refund. The employee is first instructed to contact the
employer for a refund. Then, again according to IRS
Publication 519, if the employee

is unable to get a full refund of the amount from (the)
employer, (the employee) should file a claim with the
Internal Revenue Service on Form 843, Claim for Refund and
Request for Abatement, and attach a copy of the form W-2,
Wage and Tax Statement, to prove the amount of social
security and Medicare taxes withheld.

FEDERAL AND STATE INCOME TAX

Income Taxes
International students on F-1 and J-1 visas are subject to
federal and state income taxes. However, many countries have
tax treaties with the United States. Information about tax
treaties can be found in IRS Publication 901, U.S. Tax
Treaties, which lists tax treaty countries and a summary of
the terms of the particular treaty. IRS publications are
generally available at public libraries or from the Internal
Revenue Service.

Completing form W-4
By law, international students are permitted to claim either
0 (zero) or 1 (one) plus $16/month exemption on their W-4
forms, unless a married citizen of Canada, Mexico, Japan or
South Korea.

Questions regarding exemptions, withholding, tax treaties or
other tax matters should be directed to the Internal Revenue
Service, a certified public accountant or tax attorney
specializing in nonresident tax issues.


【 在 shishishishi (shishishishi) 的大作中提到: 】
: the United States of America Internal Revenue
: Service Publication 519 page 39 right column 2nd paragraph.
:
: 【 在 sunnyvalew (拖拉机抠底) 的大作中提到: 】
: : 本人刚参加工作,尚处于OPT阶段。工资发下来,发现自己被按照H1
: : 标准多扣了TAX。
: : 去和秘书讲,伊SAY:SHOW ME DOCUMENT。//FAINT
: : 请教各位,如何找到关于OPT时期WITHDRAW TAX的规定。先谢过了!
: : 给老美PAY TAX就已经不爽,何况是无故多PAY?不如把$$$要回来请
: : 自己和大家吃饭。
:
:

--
愿与你远远地漫步云端
让美丽苍穹为我们铺展
别让心房沾染尘埃
要一种干净的相爱

※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: ]
--
※ 转载:.The unknown SPACE bbs.mit.edu.[FROM: 164.107.112.63]
--
※ 转载:.The unknown SPACE bbs.mit.edu.[FROM: 152.3.249.44]

[上篇] [下篇] [同主题上篇] [同主题下篇]
[转寄] [转贴] [回信给作者] [修改文章] [删除文章] [同主题阅读] [从此处展开] [返回版面] [快速返回] [收藏] [举报]
 
回复文章
标题:
内 容:

未名交友
将您的链接放在这儿

友情链接


 

Site Map - Contact Us - Terms and Conditions - Privacy Policy

版权所有,未名空间(mitbbs.com),since 1996