发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: Re: FICA for >5 years F1. Rev. Proc 98-16
发信站: Unknown Space - 未名空间 (Thu Apr 8 15:22:31 2004), 站内信件
Here's the official link
【 在 woodheadvt (木头) 的大作中提到: 】
: Per Rev. Proc. 98-16 , 1998-1 C.B. 403
: and $3121 (b) (10)
: regarding service performed in the employ proposed in schools.
: webhostLink: http://pokersadvantage.com/notice2004-12.pdf
: The key points is:
: 1) If Non resident Alien, You are Excempt from FICA
: 2) if RA for tax purpose, You are exempt from FICA only if:
: a) You are enrolled Half time or more in school
: b) School is not in break of 5 weeks or more
: That means you will be exempt for the regular school hours and winter break
: (normally 4 weeks), but you will not be exempt for summer break.
Note: you will not be exempt for summer break,
if you are not enrolled in classes during the summer break.
: 3) If you are in last semester toward your degree( norammly need to register
: only 3 credit hrs), you should be exempt from FICA, See section 6.02 and
: Section six, .01, .04
: Priciple author of the notice:
: Stephen D. Suetterlein, Tele: 202 622 6040.
※ 来源:．Unknown Space - 未名空间 mitbbs.com．[FROM: 24.228.]