F-1, J-1, M-1, Q-1 비자 소지자는 소셜 시큐리티 세금을 내지 않아도 됩니다.
단, 미국내 세법상 거주자에 해당된다면 세금(FICA TAXES)을 납후해야 합니다.
What are FICA taxes?
FICA stands for the Federal Insurance Contributions Act. FICA taxes are comprised of two separate taxes, social security and Medicare taxes, that are paid on wages earned for services performed. Employers withhold and pay their employees’ share of the FICA taxes and also pay the employer share.
* General Student FICA Exemptions :
FICA taxes do not apply to payments received by students employed by a school, college, or university where the student is pursuing a course of study. An examination of the student's primary relationship with Vanderbilt University will be made in order to determine if employment or education is predominant in the relationship.
* International Student & Scholar FICA Exemptions :
International students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt from FICA taxes on wages as long as such services are allowed by USCIS.