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Hi and welcome to Just Answer!In general aliens - including nonresident aliens - performing services in the United States as employees are liable for U.S. Social Security and Medicare taxes. However, certain classes of alien employees are exempt from U.S. Social Security and Medicare taxes.In particular - nonresident Alien students temporarily present in the United States in F-1 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them.
Exempt Employment includes:
So - I assume that was off-campus student employment - to be exempt from Social Security & Medicare taxes - such employment MUST be specifically allowed by USCIS. Without special USCIS permission wages may not be exempted.
I understand the boundary conditions set by USCIS but on OPT, i can work for any employer in US who is e-verified and in that situation mine is.
It was not an off campus job. I had completed my masters in Dec 2011 and filled OPT right then and started working full time on opt
There is no issue with your work permit - you may work on OPT - that is not a question.However - without special USCIS permission for that off campus job - wages may not be exempted and are subject of Social Security and Medicare taxes.
Another issue would be for you to maintain nonresident alien status while on F1 visa.
How come my F1 status came into play , when i graduated from college and have the permit to work for any employer
Again - you are permitted to work on OPT - that is not an issue - but that doesn't exempt you from Social Security and Medicare taxes.
under I.R.C. § 7701(b)(3)(B) and (C) and Treas. Reg. §(NNN) NNN-NNNNb)-2 . I was not in the states for more than 183 days so, i can be exempt from FICA
Is That true
That is related to the determination if you are a resident alien or a nonresident alien. That determination is important because resident aliens are taxed on ALL worldwide income while nonresident aliens are taxed only on income from US sources.However that is relevant to FICA. As I mentioned above - aliens - including nonresident aliens - performing services in the United States as employees are liable for FICA. I also mentioned specific conditions under which wages are excluded from FICA for students. Specifically for off-campus student employment - to be exempt from FICA - such employment MUST be specifically allowed by USCIS. If you have such authorization - you may simply provide a copy to your employer. If not - there is nothing you may do.