被扣了 FICA (Social Security and Medicare Tax) 怎么办?Caiwade 教你退!

大家好,我是Caiwade,去年我写了一篇《留学生报税基础指南》,旨在给大家一个基础的留学生税务普及,反响不错。今年本想深入全面的进一步讲解,无奈公事私事喜事太多,实在无暇分身,只能抽空写一些大家常问的、简单的话题,希望明年可以有时间写一份完整的指南出来。

简单的自我介绍,我是一个注册会计CPA,曾在事务所任职多年,现在公司里做财务和税务工作。作为一个留过学的过来人,从F1到OPT到H1B,深深体会到留学生和移民对美国报税体系的不了解和忽视,而且留学生报税是很多会计师没有涉略的地方,网上权威的解释也很少,所以做了不少研究,致力于中国留学生和移民的税务普及和答疑解惑。

 

言归正传,

何为FICA?

Federal Insurance Contributions Act (FICA) tax是美国联邦薪资税的重要组成部分,用于给Social Security and Medicare两大项目提供经费,也就是常说的Social Security and Medicare Tax。大家也可以简单的把它理解为社保和医保。目前的税率是social security雇主和员工各交6.2% ,Medicare雇主和员工各交1.45%,也就是7.65%一边,一共15.3%。如果你是自雇人士(1099-MISC的),则雇主和员工的部分都要自己承担,这就是常说的self-employment。

请注意,这个税是额外于所得税income tax的。常常有人抱怨W2扣税多,那是因为除了联邦和州的所得税要交,还有额外的7%多已经被预扣了。还有些公司给员工出1099-MISC,其实是不合规的,员工感觉很开心,一分钱都没有扣,但其实呢?年底报税,除了所得税要补,还有额外的15%多,当然拿1099-MISC可以减掉一些合理的生意费用,这个不在此赘述。

 

那么我们的问题是,

留学生/访问学者要不要交FICA/Social Security and Medicare Tax?

可以简单的统一回答到:合法工作的 Nonresident Alien (NRA) 留学生/访问学者不要。

具体说明见此:https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes

工作的类型包括:

  1. 在校工作前20小时一周(暑假可到40小时)
  2. Practical Training,即CPT, OPT
  3. 作为教授,老师或学者

注意限制:

  1. 只涵盖F-1,J-1,M-1, or Q-1/Q-2对于家属F-2, J-2, M-2, or Q-3这类签证是不可以的。
  2. 必须是合法工作!
  3. 转换身份比如H1B就要交了。
  4. 成为 Resident Alien (RA) 就要交了。

综上,最主要的是首先确定自己还是 Nonresident Alien (NRA),这个判断一般是依据 substantial presence test,大家可以看这篇《报税身份辨析》。如果你是留学生且未满五年,那么一般来说你的工资都不应该交FICA tax的。

 

问题来了,因为公司不了解这方面税务,不小心扣了FICA tax,怎么办呢?如何退?

这个现象其实很常见,毕竟公司财务也不都是税务专家,尤其是这么偏门的税务问题,所以不用太怪公司。但是呢,并不是说公司没有责任,因为错误确实是公司造成的。所以遇到这种情况,首先就是联系公司退税。这个不是我说的,是IRS说的,请参考Publication 519。

Refund of Taxes Withheld in Error

If social security or Medicare taxes were withheld in error from pay that is not subject to these taxes, contact the employer who withheld the taxes for a refund. If you are unable to get a full refund of the amount from your employer, file a claim for refund with the IRS on Form 843. Attach the following items to Form 843.

  • A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld.
  • A copy of your visa.
  • Form I-94 (or other documentation showing your dates of arrival or departure).
  • If you have an F-1 visa, documentation showing permission to work in the U.S.
  • If you have a J-1 visa, documentation showing permission to work in the U.S.
  • If you are engaged in optional practical training or employment due to severe economic necessity, documentation showing permission to work in the U.S.
  • A statement from your employer indicating the amount of the reimbursement your employer provided and the amount of the credit or refund your employer claimed or you authorized your employer to claim. If you cannot obtain this statement from your employer, you must provide this information on your own statement and explain why you are not attaching a statement from your employer or on Form 8316 claiming your employer will not issue the refund.
  • If you were exempt from social security and Medicare tax for only part of the year, pay statements showing the tax paid during the period you were exempt.

File Form 843 (with attachments) with the Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038.

简单翻译补充一下:

第一步,联系雇主退税,可以给HR看我上面提到的链接和这个指南。出于好心,你也可以告诉他去Publication 15 Employer’s Tax Guide看雇主要怎么改payroll tax的税单,这个和雇员就没什么关系了。
第二步,如果雇主不同意,去www.irs.gov下载并填好: Form 843, Claim for Refund and Request for Abatement和 Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa。填表并不难,如果哪一行不清楚,查一下843 instruction就好。

第三步,将所有材料附件准备好一起寄去 Department of the Treasury, Internal Revenue
Service Center, Ogden, UT 84201-0038。

 

最后,

这个等的时间要多长呢?数月甚至更久,税局在处理nonresident税务的问题上一直效率不高,感觉很缺人,应该去应聘。

跑偏了……所以一般来说我强烈推荐和公司沟通拿回退税,把和税局打交道的事丢给公司,毕竟犯错的不是你,是公司哦。

 

参考链接:

https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes

https://www.irs.gov/pub/irs-pdf/p15.pdf

https://www.irs.gov/pub/irs-pdf/p519.pdf

http://weibo.com/caiwade


免责声明:本文及其中任何文字均仅为一般性的介绍,绝不构成任何法律意见或建议,不得作为法律意见或建议以任何形式被依赖,我们对其不负担任何形式的责任。我们强烈建议您,若有税务问题,请立即咨询专业的税务律师或税务顾问。
Disclaimer: This article and any content herein are general introduction for readers only, and shall not constitute nor be relied on as legal opinion or legal advice in any form. We assume no liability for anything herein. If you need help about tax, please talk to a tax, legal or accounting advisor immediately.

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