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?
Tax Professional Answers
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.
Abraham Itani, CPA
973 553 2250
Meet Leading Tax Advisors
Federal Tax Credits & Incentives Practice Leader
New York, NY
Long Beach/ Park City, CA
Rancho Santa Fe, CA
San Jose, CA