发信人: Qin (blackeyes), 信区: TAX
标 题: Re: 算resident 要交全年的FICA tax 呀
发信站: BBS 未名空间站 (Fri Feb 17 10:22:34 2006)
我上周专门e-mail问过IRS类似的问题, 因为我是Resident Alien,而LD仍是F1(CPT,OPT)
在五年之内. 我问的是如果LD选择to be treated as resident alien and filing
jointly with me, whether she should repay FICA and how?
If you and your spouse file a joint tax return by making the election
to treat her as a resident alien for tax year 2005, you and your spouse
are treated for income tax purposes as resident aliens for the tax
Internal Revenue Code (IRC) Sec. 6013 (g) reads as follows:
(g) Election to treat nonresident alien individual as resident of the
(1) In general
A nonresident alien individual with respect to whom this
subsection is in effect for the taxable year shall be treated as a resident
of the United States -
(A) for purposes of chapter 1 for all of such taxable year,
(B) for purposes of chapter 24 (relating to wage withholding)
for payments of wages made during such taxable year.
Therefore, a nonresident alien who makes an election to file a joint
return under IRC 6013(g) is treated as a resident alien only for the
1. Chapter 1 of the Internal Revenue Code (income taxes),
2. Chapter 24 of the Internal Revenue Code (withholding of
federal income taxes on wages).
Absent from this list is Chapter 21 of the Internal Revenue Code
(Social Security & Medicare Taxes). That is, the election to file a joint
return with a resident alien spouse under IRC 6013(g) has no effect upon
the nonresident alien spouse's liability for social security and
Medicare taxes under Chapter 21 of the Internal Revenue Code.
Thus, in the situation of your "F-1" student spouse, she was exempt
from social security and Medicare taxes under IRC 3121(b)(19) for tax
Thank you for using our service.
因为F1(<=5 years) is Nonresident Alien for tax purpose, 所以exempt from FICA.
至于F1选择跟你一起报税而被作为Resident Alien, 属于F1的权利,算是借光吧.
【 在 adina (松鼠, a rat with a cuter outfit) 的大作中提到: 】
: 谢谢shishi和zengdl，又读了一遍519, 大方向基本明白啦，还有点儿问题：
: 到美国第四年，dual status, F1->H1, 另一个是F1（CPT），可以两个人都按resident
: 税，这样deduction多些，但是要补交一个人前十个月F1期间的FICA tax, 另一个人全
: 的FICA, 也很多呀. 收入就是工资和一点儿interest，没孩子，也没搬家费什么的可
: deduct. 听说一般来说算resident，更合算。我的例子是不是有点特殊，应该比较一下
: ？另外, 补FICA的话，是直接交给IRS, 还是和公司说？多谢啦。
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