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J-1 scholar  

2012-03-26 23:59:39|  分类: 默认分类 |  标签: |举报 |字号 订阅

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In addition, students in F-1 and J-1 status do not pay US Social Security and Medicare (FICA) taxes for the first five calendar years of presence in the US. Scholars in J-1 status are exempt from FICA for the first two calendar years of presence in the US. After that point, they become resident taxpayers and are subject to FICA withholdings. Holders of H-1B status are subject to FICA withholdings, and are generally considered to be tax residents after their first six months of presence in the US.


In order for graduate assistants to be exempt from FICA tax, they must have a minimum registration 
of 4 semester hours for the fall and spring semesters and 3 semester hours in the summer.  If the GA 
is registered for less than the stated hours, FICA will be withheld.  

http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html

In a similar fashion, foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than two calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes. However, foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than two calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes. When measuring an alien’s date of entry for the purposes of determining the five calendar years or the two calendar years mentioned above, the actual date of entry is not important. It is the calendar year of entry which is counted toward the two or five calendar years respectively. Thus, for example, a foreign student who enters the United States on December 31, 1998 counts 1998 as the first of his five years as an "exempt individual."
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