My brother is on a h-1 visa. However, his w-2 does not show both social security wages and tax and medicare wages and tax. I searched the tax treaty on IRS website, but the place he came from was not on the list. Here are my questions and concerns:

1) should he file the regular 1040 for his tax return?
2) is he supposed to pay social security tax and medicare?
3) should his company be responsible for half of his fica since my brother is an employee, not an independent contractor?

Thank you in advance for helping me on these questions.

H1-B income is subject to FICA taxes.
What form he should file depends upon when he entered the U.S. which visa, is he signle or married, and when did he get H1-B.

If he got W2, it must show FICA taxes withheld. May be your brother switching his visa status and did not inform his employer.

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Originally Posted by kkltax

my brother is on a h-1 visa. however, his w-2 does not show both social security wages and tax and medicare wages and tax. i searched the tax treaty on irs website, but the place he came from was not on the list. here are my questions and concerns:

1) should he file the regular 1040 for his tax return?
2) is he supposed to pay social security tax and medicare?
3) should his company be responsible for half of his fica since my brother is an employee, not an independent contractor?

thank you in advance for helping me on these questions.

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The employer does not have to pay the FICA tax.

Quote:

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Originally Posted by kkltax

my brother is on a h-1 visa. however, his w-2 does not show both social security wages and tax and medicare wages and tax. i searched the tax treaty on irs website, but the place he came from was not on the list. here are my questions and concerns:

1) should he file the regular 1040 for his tax return?
2) is he supposed to pay social security tax and medicare?
3) should his company be responsible for half of his fica since my brother is an employee, not an independent contractor?

thank you in advance for helping me on these questions.

---

The employer does not have to pay the FICA tax.

If an employee's income is subject to FICA tax (social security 6.2%, Medicare 1.45%), the employer also pays equivalent amount to the Social security administration.

For comparison between W2 and 1099-Misc read, Your U.S. Tax Return: W2 or 1099: Employee or Independent Contractor.