SS and Medicare taxes - kuda vpisyvat' ?

Kyril · Post by **Kyril** » 03 Apr 2001 21:44

Rebyatki -

Proshu prosheniya za bestolkovost' - ne mogu ponyat' v kakoe mesto 1040NR (nu, ili 1040) vpisyvat' Social Security i Medicare taxy, k-rye sobirayus' vernut' ?!

punkt 57 1040NR? i v nem summirovt' oba ?

Merci

Kyril

Elle · Post by **Elle** » 04 Apr 2001 00:56

К форме 1040 эти налоги никакого отношения не имеют. SS Tax учитывается только в том случае, если Вы их переплатили - лимит этого года $4724.

Kyril · Post by **Kyril** » 04 Apr 2001 01:05

Elle -

da, ya pereplatil SS tax, t.k. vozvrashayu ego obratno soglasno Tax treaty.

I kak byt' s Medicare ? Kuda ego vpisyvat' v 1040 ???

К форме 1040 эти налоги никакого отношения не имеют. SS Tax учитывается только в том случае, если Вы их переплатили - лимит этого года
$4724.

Vladimir-CA · Post by **Vladimir-CA** » 04 Apr 2001 01:17

Kyril

Я не уверен, что вы можете требовать возвращения удержаного с вашего заработка в США Social Security и Medicare Tax. Tax treaty относятся к подоходным налогам, а это совсем другой налог, который удерживается только с заработка в США и Tax treaty тут ни при чём.

Kyril · Post by **Kyril** » 04 Apr 2001 01:47

Vladimiru-CA
Vot, vzyato iz: http://www.irs.gov/prod/tax_edu/faq/faq-kw79.html

::::::::::::::::::::::::
I am an F-1 student status who was employed
during my school studies and directly afterwards I
completed practical training. Do I have to pay
Social Security or FICA taxes? Which taxes
should be taken out of my pay?

Generally, services performed by you as a
nonresident alien temporarily in the United States as a
nonimmigrant under subparagraph (F), (J), (M), or
(Q) of section 101(a)(15) of the Immigration and
Nationality Act are not covered under the social
security program if the services are performed to
carry out the purpose for which you were admitted to
the United States. This means that there will be no
withholding of social security or Medicare taxes from
the pay you receive for these services. These types of
services are very limited, and generally include only
on-campus work, practical training, and economic
hardship employment. However, you are covered
under the social security program for these services if
you are considered a resident alien, even though your
nonimmigrant classification ("F," "J," "M," or "Q")
remains the same. Social security and Medicare taxes
will be withheld from your pay.

Additionally, any student who is enrolled and
regularly attending classes at a school, college, or
university may be exempt from social security and
Medicare taxes on pay for services performed for
such school, college, or university.

References:

Publication 519, U.S. Tax Guide for Aliens
Publication 597, Information on the United
States-Canada Income Tax Treaty
:::::::::::::::::::::

Ya byl na J-1 tak chto vrode ko mne vse otnositsya

Vladimir-CA · Post by **Vladimir-CA** » 04 Apr 2001 02:27

Ага, теперь понял.

Я так думаю, что требовать возврата этих налогов надо не с IRS, а с Social Security Administration

Наверное вам стоит открыть новый топик с другим названием, к примеру, "F-1: как получить назад удержаные SS и Medicare?"
Тогда может быть найдётся кто-нибудь, кто с этим сталкивался, и расскажет.

[ 03-04-2001: Message edited by: Vladimir-CA ]

Vladimir-CA · Post by **Vladimir-CA** » 04 Apr 2001 03:04

Вот, нашёл:
2000 Publ 519 U.S. Tax Guide for Aliens ( 365K) Adobe PDF, на стр. 40 - "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 Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement. Attach the following items to Form 843.
<UL TYPE=SQUARE> A copy of your Form W–2 to prove the amount of social security and Medicare taxes withheld.
A copy of your visa (if not stamped on Form I–94), INS Form I–94 and INS Form I–538, Certification by Designated School Official.
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.</UL>File Form 843 (with attachments) with the IRS office where your employer's returns were filed. If you do not know where your employer's returns were filed, file Form 843 with the Internal Revenue Service Center, Philadelphia, PA 19255.

Здесь Form 843 Claim for Refund and Request for Abatement ( 22K) Adobe PDFА тут 843 Instructions ( 20K) Adobe PDF

Good Luck!

[ 03-04-2001: Message edited by: Vladimir-CA ]