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13.6 Aliens and U.S. Citizens Living Abroad: Nonresident Alien - Students
I am a foreign national and last year I changed my type of visa from F-1
student to H-1 work visa. Does my visa status change how I file my tax return or what
forms I use?
It depends on whether or not you qualify as a resident alien. As a foreign national
temporarily in the U.S. and now under an H-1 visa, you must file Form 1040NR (PDF), U.S. Nonresident Alien Income Tax Return and Form 8843 (PDF), Statement for Exempt Individuals and Individuals with a Medical
Condition (if you do not meet the substantial presence test). In order to file
a Form 1040, Individual Tax Return, you must meet the substantial presence test. Please
refer to Publication 519, U.S. Tax Guide for Aliens , for a detailed
discussion of the Substantial Presence Test. You may also qualify to file
as a dual status taxpayer for the year of your visa change. Refer toTax Topic 852 ,
for dual status information.
References:
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 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 and medicare programs if the services are performed to carry out the purpose
for which you were admitted to the United States. This means that there should 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 and medicare programs 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:
Are nonresident alien students, with F-1 or J-1 visas and employed by a
U.S. company during the summer, required to have federal income taxes withheld from
their paychecks?
The following discussion generally applies only to nonresident aliens. Wages and
other compensation paid to a nonresident alien for services performed as an employee
are usually subject to graduated withholding at the same rates as resident aliens
and U.S. citizens. Therefore, your compensation, unless it is specifically excluded
from the term "wages" by law, or is exempt from tax by treaty, is subject to graduated
withholding. Nonresident aliens must follow modified instructions when completing
Form W-4. Please refer to Publication 519, U.S. Tax Guide for Aliens,
for directions on completing Form W-4 (PDF), Employee's
Withholding Allowance Certificate .
References:
I am a student from the People's Republic of China currently studying in
the United States. How does the income tax treaty between the U.S. and China apply,
especially for students with scholarships and fellowships?
If you are in the United States solely for the purpose of your education, training,
or obtaining special technical experience, you may be able to exclude from your income
grants or awards that you receive from a government, scientific, educational, or other
tax-exempt organization. You also may be able to exclude payments that you receive
from abroad for the purpose of your maintenance, education, study, research, or training
and up to $5,000 of income that you receive from personal services performed in the
United States. Please refer to Publication 901 , U.S. Tax Treaties,
for further details.
References:
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