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    Defarge65's Avatar
    Defarge65 Posts: 1, Reputation: 1
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    #1

    Apr 29, 2007, 03:40 PM
    Dual Status Alien and the W-2
    I am a Canadian attempting to file a 1040NR for a client. He returned to Canada after 5 years in the US on July 1. He has a W-2 from his US employer. Where do I report the Social Security tax withheld (Box4) and the Medicare tax (Box 6) withheld? How do I claim credit for these withholdings?
    Any help would be appreciated.


    Defarge65
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
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    #2

    Apr 30, 2007, 12:24 PM
    Defarge65:

    You do NOT report Social Security or Medicare tax withheld ANYWHERE on the federal income tax return. These are flat taxes which are collected and paid by the employer.

    The only time you report Social Security tax is if he had more than one job and his combined wages exceeded $94,400 for 2006. In that case, he can claim a refund for the Social Security taxes paid on wages in excess of $94,400.

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