I am visiting the U.S. on a J-2 VISA. Why are FICA Retirement and FICA Med being
deducted from my paycheck?
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In order for an individual to be exempt from FICA tax withholding under section
3121(b)(19), the individual must be; (a) a nonresident alien, (b) present in the U.S. under an F, J, M, OR Q via, and (c) performing services in accordance with the primary purpose of the visa's issuance.
The spouse and children dependents of the primary visaholder (normally holding an F-2, J-2, M-2, or Q-2 visa) are not eligible for the section 3121(b)(19) exemption because the purpose for their visit to the U.S. is to accompany the primary visaholder, not to work.
Document Information:
Filename: kb-193
Date: 01/30/1997
User: gcarte
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