发信人: freefly (飞), 信区: TAX
标 题: 要回SS & Medicare tax
发信站: The unknown SPACE (Wed Mar 27 19:25:10 2002) WWW-POST
Nonresident aliens on F-1, J-1, M-1 or Q-1 visas are not subject to social
security and Medicare taxes (FICA) if services are performed to carry out the
purpose for which they are admitted to the United States [IRC §3121(b)(19)].
If FICA has been withheld from your wages by mistake (look in box 4 of your
W-2), you should first ask the employer who withheld the tax for a refund. If
the employer does not grant a refund, a refund can be claimed from the IRS on
Form 843. Follow the instructions for claiming a refund on page 39 of
Publication 519. Both Form 843 and Publication 519 can be printed from the
U.S. Treasury's Forms and Publications site. Note that you must attach a copy
of Form W-2, your visa, INS Form I-94, INS Form I-538 (if you have one), and a
statement saying "tax was withheld by mistake and my employer denied me a
refund." This form is sent in its own envelope (separate from your tax return)
to Internal Revenue Service Center, Philadelphia, PA 19255.
Form 843 Instruction -
Form 843 Form -
Pub 519 - For reference
A. Form 843的3.b, 4.a, 4.b怎么填?
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