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As a visiting Professor teaching students another language, I am here in the United States for six to nine months. Am I required to pay Social Security and Medicare Taxes on wages paid to me for this one time opportunity to teach?

Social Security Tax Alien Taxes Medicare Tax
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Tax Professional Answers

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Kathryn Morgan
Depends on the type of visa you are on and what country your visa is from. More info please.
Leave a Comment 287 weeks ago

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Abraham Itani, CPA
The first and easy test is to ask your self if your country of citizenship have a totalization agreement with the United States.

So what is a Totalization Agreement?

The United States have signed totalization agreements with certain countries that will alleviate the citizen of a signing country from paying into the social system of another signing country. These countries are:

Australia, Austria, Belgium, Canada, Czech Republic, Chile, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Japan, Luxembourg, Netherlands, Norway, Poland, Portugal, South Korea, Spain, Sweden, Switzerland and United Kingdom.

What does that mean to you? It means that, if you are a citizen of one of the countries above you do not have to pay Social Security and Medicare in the US. If you paid these taxes they can be refunded back to you, since they are paid in error.

if you are a citizen of a country with whom the US do not have a totalization agreement, then you need to check your visa class.

In general Foreign teachers come into the US carrying either J or Q visa class.If you are carrying a J or Q visa class you are exempt from paying Social Security and Medicare on your wages. The exemption is for you as a foreign teacher/professor and is not for your spouse or child. Also, it is available to you as long as you have not petitioned the USCIS (immigration service) for a change of status (from non immigrant to immigrant status).

I hope this helpfully. Please, let us know if you need further clarification.

Regards,
Abraham Itani, CPA
www.itanitax.com
973 553 2250
itaniabe@aol.com
Leave a Comment 285 weeks ago

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Sherry German
These Federal tax treaty provisions generally do not exempt from the payment of State sales and property taxes; workman's compensation, or other State level taxes, licenses and fee.
Reply 275 weeks ago
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Gary Carter, PhD, MT, CPA
Under IRC Section 3121(b)(19) of the Internal Revenue Code, services performed by F, J, M or Q visa holders who are classified as nonresidents (have not passed the substantial presence test) are exempt from social security and Medicare tax. These same visa holders are considered "exempt individuals" for a limited period of time (2 to 5 years), which means they are exempt from counting days toward the substantial presence test. For example, if you are a J-1 teacher, you are exempt from the substantial presence test for the first two calendar years you are present in the U.S., so you are a nonresident during that period and exempt from social security and Medicare tax. Other nonresident visa holders are subject to these taxes.
Leave a Comment 278 weeks ago

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Gary Carter, PhD, MT, CPA
Under IRC Section 3121(b)(19) of the Internal Revenue Code, services performed by F, J, M or Q visa holders who are classified as nonresidents (have not passed the substantial presence test) are exempt from social security and Medicare tax. These same visa holders are considered "exempt individuals" for a limited period of time (2 to 5 years), which means they are exempt from counting days toward the substantial presence test. For example, if you are a J-1 teacher, you are exempt from the substantial presence test for the first two calendar years you are present in the U.S., so you are a nonresident during that period and exempt from social security and Medicare tax. Other nonresident visa holders are subject to these taxes.
Leave a Comment 278 weeks ago

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