I think the quote clearly specified that "If you are on NR Alien status, you are not liable to ss tax", but how about the problem of NR Alien status? I remember somewhere in your previous replies you mentioned "F-1 Status negate the substantial presence test". Does it mean you only count presence after the termination of F-1 status? And could you please provide the quotes for this assertion. Thanks a lot for your help.
Xzhao:
If your employer is employing you under an OPT program, I find it extremely difficult to believe that they do not know the rules associated with such employment (unless you are the first person they have employed under the OPT program). No matter; below is the pertinent citation (paragraph in bold should cover your circumstance):
Nonresident Alien Students
If you are a nonresident alien temporarily admitted to the United States as a student, you generally are not permitted to work for a wage or salary or to engage in business while you are in the United States. In some cases, a student admitted to the United States in F-1, M-1, or J-1 status is granted permission to work. Social security and Medicare taxes are not withheld from pay for the work unless the student is considered a resident alien.
The U.S. Citizenship and Immigration Services (USCIS) permits on-campus work for students in F-1 status if it does not displace a U.S. resident. On-campus work means work performed on the school's premises. On-campus work includes work performed at an off-campus location that is educationally affiliated with the school. On-campus work under the terms of a scholarship, fellowship, or assistantship is considered part of the academic program of a student taking a full course of study and is permitted by the USCIS. In this case, the educational institution endorses the Form I-20. Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien.
Students in F-1 status may be permitted to participate in a curricular practical training program that is an integral part of an established curriculum. Curricular practical training includes work/study programs, internships, and cooperative education programs. In this case, the educational institution endorses the Form I-20. Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien.
Employment due to severe economic necessity and for optional practical training is sometimes permitted for students in F-1 status. Students granted permission to work due to severe economic necessity or for optional practical training will be issued Form I-688B or Form I-766 by the USCIS. Social security and Medicare taxes are not withheld from pay for this work unless the student is considered a resident alien.
Students in M-1 status who have completed a course of study can accept employment for practical training for up to six months and must have a Form I-688B or Form I-766 issued by the USCIS. Social security and Medicare taxes are not withheld from M-1 students' pay for these services unless the student is considered a resident alien.
In all other cases, any services performed by a nonresident alien student are not considered as performed to carry out the purpose for which the student was admitted to the United States. Social security and Medicare taxes will be withheld from pay for the services unless the pay is exempt under the Internal Revenue Code.
