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I have been working on an employee and have determined that he is a Non residential alien on a F-1 Visa from India. I am in some need of verification being he is except for the last two years. Looking at his
W-2 I believe it to be wrong. One year only box 1 is completed on the W-2 and year 2 he has box 1-5 completed. If he is exempt then wouldn't it only be box 1 that has wages in it?


  • Depends on the tax treaty and how long he was in the US. May be subject to FICA. Also, F-1 is a full time student Visa. Generally, if the work is not an integral part of the degree program, it may well be taxable for FICA. For example, if the year 1 payments were for an internship required for the degree program or certain work performed for the educational institution, then it may be exempt from FICA - if unrelated to the degree, he may need ICE permission to be working and it will likely be subject to FICA - but it also depends on the tax treaty with India.
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