I am a 6th year F-1 student from China. I am doing a summer internship at a company this summer. They withheld SS & MediCare taxes from my paycheck. I am not sure if I am subject to such taxes since I am considered a RA for tax purpose after my 5th F-1 year. If I am not subject to such taxes, which IRS document can I use to let the HR people understand they need not to withhold SS & medicare taxes? Thanks a lot.

Gary

AtlantaTaxExpert

Gary:

IMHO, since you have been in country for over five years, the IRS will probably take the position that your exempt status has expired and that you are therefore liable to pay Social Security and Medicare taxes. This fact is reinforced if you filed Forms 1040/1040A/1040EZ as a resident alien for the 2004 tax season.

You can download IRS Pub 519 from www.irs.gov to read up on your tax status. On or about page 46, they outline how to request a refund of Social Security and Medicare taxes if you feel you are eligible.