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SOCIAL SECURITY TaxLawfully employed nonresident F-1 and J-1 Visa holders are not subject to Social Security withholdings or reporting requirements.Wages received by nonresident F-1 or J-1 Visa holders who are authorized by the United States Citizenship & Immigration Services-USCIS (formerly INS), to work on or off-campus are not subject to Social Security Tax. Verification of F/J Visa/Immigration Status and proof of permission to work must be provided to the employer.If you are an F-1 or J-1 and have permission to work you must tell your employer that you are not subject to Social Security Tax.F/J's are exempt from paying Social Security Tax.Occasionally Social Security Tax is mistakenly withheld. A refund may not be requested on the annual income tax return (Form 1040NR). Instead, you must contact the employer who withheld the tax for assistance. If the employer is unable to provide a full refund, you may complete IRS Form 843, “Claim for Refund and Request for Abatement,” submitting it with copies of Form W-2, I-94, and proof of permission to work to the Internal Revenue Service Center.For Socical Security Tax Refund, obtain IRS Form 843 from the IRS Website: http://www.irs.gov/formspubs/lists/0,,id=97817,00.html scrool down and download both files:
Include a statement from your employer showing the amount of refund requested and the amount (if any) reimbursed by the employer. If you cannot obtain such a statement from your employer, you must provide the information yourself. |
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Last updated February 4, 2009
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