유학생 세금 보고/ OPT 사회보장세


퍼온 글입니다. F1 Student Tax Filing, F1 OPT Social Security & Medicare Taxes Exemption and Return May 28, 2019 Max Troy All international students who make money while in the United States are subject to taxation and U.S. tax laws. But, as an international student, you may be classified as an exempt individual and non-resident for tax purposes, which means you are not supposed to pay tax on your income earned. OPT Students program is used to gain practical training and expertise in the major field of studies. F1 students also earns extra income and this helps to cover their education and other living expenses in the USA. Any income in the USA will certainly catch the attention of the IRS (Internal Revenue Service). So now the question might arise if F1 students need to pay F1 student tax or OPT tax? Everything About F1 Student Tax or OPT Tax : F-1 Visa does not let you pay for Social Security tax/ Medicare tax while on F1 status, Which means whether you are doing CPT, OPT or on OPT Extension, you do not have to pay those taxes unless you are in the United States for more than 5 years on F1 OPT social security tax. Do F1 OPT Students Need to Pay U.S. Taxes? F-1 Visa does not let you pay for F1 student tax while on F1 status, Which means whether you are doing CPT, OPT or on OPT Extension, you do not have to pay those taxes, or unless you are in United States for more than 5 years. Students earning an income from an OPT program are required to pay taxes according to U.S. laws. Your tax status will determine the type of taxes you will need to pay. So let’s take a look at how you can determine if you need to pay tax or not depending on your stay in the USA. Students on OPT are required to pay taxes on their income, according to U.S. laws and will complete a W-4 from their new employer before they begin to get paid, which fall under the category of OPT Tax. Your tax status will be depending on your period of stay in the USA. If you have passed 5 years waiver period from significance present test while on F1 (before OPT), you will pay the same taxes. The US tax percentage for OPT as well as individual students ranges from 10% to 39.6% Tax rate depending on your income level. NRA Tax and FICA Tax There are two types of taxes for the F1 OPT students to pay while they stay in the U.S. They are the Medicare and Social Security tax, which are collectively called the FICA tax. All U.S. tax residents need to pay FICA tax from their salaries. This also includes F-1 students who have been in the U.S. for more than five years. The IRS has, however, decided that an NRA F-1 student (someone who has spent less than five years in the U.S.) does not have to pay FICA tax Guide to F1 visa Tax Exemption F1 visa Tax Exemption deals with the Social Security/ Medicare Tax Liability, which means that foreign students in F-1 or another nonimmigrant status who have been in the United States for less than 5 calendar years and are still NONRESIDENT ALIENS are exempted from social security/ Medicare taxes that is the FICA Tax. Based on IRS Pub 519, F1, J1 students are exempt for up to five years during their non-immigrant status as a full-time student in the United States under Student FICA tax exemption. How to File F1 Visa Tax/ How to File F1 OPT Tax Return Filing taxes in the United States for an International student can be an intimidating task for some students. How do you feel about filing taxes? Here’s a quick guide for international students who will be filing their first tax returns as an International student in the United States. Steps to follow while filing for taxes or tax return:

  1. Determine Your Residency Tax Status

There are two types of people we need to distinguish between. One of them is the resident, and the other is the Non-Resident Alien (NRA).