Originally Posted by rosa
I have a friend who was in the U.S. on a f-1 student visa since 2010. The visa changed to a TN visa December 2012. She graduated in 2011 and was just working in 2012. Her income was about 55,000 in 2012. Does she qualify to not pay SS and Medicare with a 8843 form? Is she considered a resident alien because of her days present (353)? They did not take any FICA out of her checks because of her F-1 status. She already filed her return and is now amending the 1040nr to a 1040. Does she have to pay the FICA for all of 2012 or just for December? How would she pay the FICA for that since it is after the fact? Please advise. Thanks and have a great day.
Does she qualify to not pay SS and Medicare with a 8843 form? ======>>>>>>>>I do not think so. If you are an F-1, or J-1 visa holder who is a resident alien for tax purposes, your wages are subject to social security ,FICA and unemployment ,FUTA taxes on the same terms which apply to U.S. citizens.She became liable for FICA taxes the day her TN visa became effective. TN status workers are responsible for US Medicare, State, Federal and Social Security taxes work in the US.
Is she considered a resident alien because of her days present (353)? =======>>>>>>>>>>>Yes as a US resident under the IRS rule, for tax purposes, NOT under the INS rule. resident alien for tax purposes must pay tax to the U.S.
government on income from all sources worldwide and may, in
certain limited circumstances, enjoy benefits of tax treaty
exemptions. Individuals who are resident aliens for tax purposes
can claim exemptions for dependents. TN visa holders are considered residents once
they meet the "substantial presence" test.
A foreign national in non-immigrant visa status may be considered
a resident for tax purposes as soon as she meets the 넷 for a calendar year ,Jan 1 to Dec
31). To meet this test, she must be physically present
in the U.S. on at least:
31 days during the current calendar year and
183 days during the three-year period that includes the current
calendar year and the two years immediately preceding. The individual
should count: all the days she was present in the U.S. in
the current year, 1/3 of the days present in the U.S. the preceding
year, and 1/6 of the days present the year before that.
They did not take any FICA out of her checks because of her F-1 status. She already filed her return and is now amending the 1040nr to a 1040. Does she have to pay the FICA for all of 2012 or just for December? =======>>>>>>>>>>>>>I guess just for Dec of 2012, when she became a US resident for tax purposes.
How would she pay the FICA for that since it is after the fact? Please advise=================>>>>>>>>>The day she converts from the F-1 to the TN visa, that day to become liable for FICA taxes so she needs to pay FICA taxes(by being withheld from her paychecks) after the day, Dec of 2012