갑자기 원글님의 글에 저도 같이 고민이 생겨버렸네요.. 지난번에 안그래도 그 문제 때문에 (제 경우는 회사에서 알아서 FICA 안 때더라구요.. ) 회사에다 물어봤거든요.. 그랬더니 회사에서 전 어차피 OPT중이면 F1 status라면서 FICA 안내도 된다더군요.. resident alien이어서 내야된다고 했더니 아니라고.. 절대 안 떼어가더군요.. 혹시 확실한 답 아시는분 계신가요?

같이고민 님…

IRS의 설명입니다.

http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html

Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from social security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code. As discussed above, this means that foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/medicare taxes. This exemption also applies to any period in which the foreign student is in “practical training” allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the “student FICA exemption” discussed below).