I am an F-1 visa holder and my spouse is an F-2 visa holder. We both worked for wages last year and our employers withheld social security and Medicare tax. Can we claim refunds and how?
Under IRC Sec. 3121(b)(19), services performed by a nonresident alien visiting the U.S. on an F, J, M or Q visa, which are carried out for the purpose of the visa, are not subject to social security or Medicare tax. Note that you must be a non-resident alien. Once you have passed the substantial presence test you no longer qualify for the exemption. Also, family members on “-2” visas do not qualify for the exemption. On-campus employment qualifies for this exemption. Off-campus employment that is permitted for a student, and is so noted on the student’s copy of Immigration Form I-94, “Arrival-Departure Record,” is also exempt. Off-campus work performed by students due to severe economic necessity or for optional practical training, as noted on INS Form I-688B or Form I-766 is also exempt. If you qualify for this exemption, you should contact your employer and tell them that you are exempt from social security and Medicare tax under IRC sec. 3121(b)(19), and ask for a refund.
Related Questions
- I am an F-1 visa holder and my spouse is an F-2 visa holder. We both worked for wages last year and our employers withheld social security and Medicare tax. Can we claim refunds and how?
- If one spouse worked for 5 years and has a very small amount in his/her Social Security account, how much Social Security will he/she receive at retirement?
- Whats the difference between an F-1 and F-2 Visa?
