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Podatki Na Internshipie


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Witam,

Czy ktoś się może orientuje, jak to jest z podatkami na Internshipie 18-miesięcznym?

Czy w ogóle trzeba je płacić? Jak wysoka jest ta stawka? I kto to robi, ja czy pracodawca? A social security? Też trzeba?

Wiem, że health care bede juz miała przez organizację sponsorującą.

Mój pracodawca jeszcze nigdy nie miał kandydata na takim kontrakcie i nie ma o tym pojęcia. Oni powiedzieli, że mogą płacić podatki, nie ma sprawy, tylko żebym dowiedziała się jak to jest. Ja z kolei nie wiem, jaką stawkę miesięczną negocjować.

Bo jeśli okaże się, że ja sama mam płacić podatek później już od tego, co dostanę do ręki, to muszę negocjować wyższą :)

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Czy ktoś się może orientuje, jak to jest z podatkami na Internshipie 18-miesięcznym?

Earnings from J-1 employment, including income from assistantships, are usually subject to federal, state, and local income taxes.

Czy w ogóle trzeba je płacić?

It is the responsibility of each individual employed in the U.S. to comply with income tax regulations. Salaries and wages in payment for work performed by non-citizens and some scholarships and grants awarded to J-1 students come under the tax laws of the U.S. Between January 1 and April 15 of each year, everyone who has earned income and J-1 students who have been the re[beeep]ients during the previous calendar year of a scholarship or grant from a United States source of funds are required to prepare an income tax report and file it with the Internal Revenue Service (IRS).

Jak wysoka jest ta stawka? I kto to robi, ja czy pracodawca?

An employer must know the employee's immigration status (F-1, J-1, H-1B, permanent resident, etc.) for taxation purposes. If the employer does not have the correct immigration status, it will not be able to withhold the correct amount of income tax and social security tax. If the proper amount of taxes is not withheld, the employee will eventually be subject to a retroactive bill for back taxes. In some cases that might be a sizable amount.

A social security? Też trzeba?

J-2 dependents are subject to “Social Security” taxes. J-1 students are subject to FICA tax withholding if they are residents for tax purposes. Generally, J-1 students become residents for tax purposes after they have been in the U.S. for 5 calendar years.

Wiem, że health care bede juz miała przez organizację sponsorującą.

Mój pracodawca jeszcze nigdy nie miał kandydata na takim kontrakcie i nie ma o tym pojęcia. Oni powiedzieli, że mogą płacić podatki, nie ma sprawy, tylko żebym dowiedziała się jak to jest. Ja z kolei nie wiem, jaką stawkę miesięczną negocjować.

Bo jeśli okaże się, że ja sama mam płacić podatek później już od tego, co dostanę do ręki, to muszę negocjować wyższą :)

Czy oni beda placic podatki czy Ty bedziesz placic podatki to i tak ktos musi je zaplacic. Roznica jest taka, ze jesli oni beda placic to dostaniesz W-2 i beda odciagane podatki na biezaco; jesli dostaniesz 1099 to sama bedziesz musiala uiscic podatek na koncu roku.

Ze strony IRS :

13.6 Aliens and U.S. Citizens Living Abroad: Nonresident Alien - Students

Are nonresident alien students, with F-1 or J-1 visas and employed by a U.S. company during the summer, required to have federal income taxes withheld from their paychecks?

The following discussion generally applies only to nonresident aliens. Wages and other compensation paid to a nonresident alien for services performed as an employee are usually subject to graduated withholding at the same rates as resident aliens and U.S. citizens. Therefore, your compensation, unless it is specifically excluded from the term "wages" by law, or is exempt from tax by treaty, is subject to graduated withholding. Nonresident aliens must follow modified instructions when completing Form W-4 (PDF). Please refer to Chapter 8 of Publication 519, U.S. Tax Guide for Aliens, for directions on completing Form W-4 (PDF), Employee's Withholding Allowance Certificate.

References:

* Publication 519, U.S. Tax Guide for Aliens

* Publication 597, Information on the United States-Canada Income Tax Treaty

* Publication 515 (PDF) Withholding of Tax on Nonresident Aliens and Foreign Entities

* Form W-4 (PDF), Employees Withholding Allowance Certificate

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I tutaj masz tez o tym:

J-1 Exchange Visitors Employed By Foreign Employers

by Paula N. Singer, Esq.

Special income tax rules apply to J-1 Exchange Visitors who receive pay from a foreign employer. One rule provides certain exemptions from income tax for such Exchange Visitors. Another rule relates to the period of time that such Exchange Visitors remain nonresident aliens under the 183-day residency formula.

Special Income Tax Exemptions

Section 872(:)(3) of the Internal Revenue Code (the ?Code?) provides a special exemption from tax for nonresident alien J-1 Exchange Visitors who are employed by a foreign employer. The provision actually applies to such income received by any nonresident alien in F, J, M and Q status as well. However, exemptions for these other visitors are less common because of the terms and conditions of their immigration status related to providing personal services in the United States while in that status.

Under this provision, a J-1 Exchange Visitor who is a nonresident alien for federal income tax purposes may exclude from gross income their compensation for personal services received from a foreign employer. The definition of a ?foreign employer? includes:

* A nonresident alien individual

* A foreign partnership

* A foreign corporation

This exemption does not apply to employees of foreign governments. These nonresident employees, who enter the United States in A status, are exempt from tax on their remuneration for their official duties under the special rules of section 893 of the Code. Employees of foreign governments who enter the United States for commercial activities may not be exempt from U.S. income tax on the compensation from their foreign government employer because they do not qualify under either rule.

The term ?foreign employer? also includes an office or place of business maintained in a foreign country or U.S. possession by a U.S. citizen, a U.S. partnership, or a U.S. corporation. (U.S. possessions are American Samoa, the Northern Mariana Islands, Guam, Puerto Rico, and the U.S. Virgin Islands.)

This exemption only applies to federal income taxes. J-1 Exchange Visitors who are nonresident aliens are exempt from U.S. Social Security and Medicare taxes under the NRA FICA Exception.

Special Residency Rule

J-1 Exchange Visitors who qualify for exemption from tax on their pay for services from their foreign employer may be nonresident aliens for a longer period. Under the residency rules, J-1 Nonstudents do not count U.S. days in 2 out of the current 7 calendar years. This period of exemption from counting U.S. days is extended to 4 out of the current 7 calendar years for J-1 Nonstudents employed by a foreign employer as defined above.

Difficulties arise in determining the calendar years that J-1 Nonstudents must count their U.S. days when they are in the United States for 3 or 4 calendar years but their pay for services in some of these years is from their foreign employer and in other years from a U.S. employer. IRS regulations under section 7701(:D interpreting the residency rules make it clear that such J-1 Nonstudents may extend their calendar years in which U.S. days do not count if they receive all of their pay for services from a foreign employer in all of the calendar years. For example, a J-1 Nonstudent who is:

* Paid for the first 2 years by a foreign employer and then for 2 years by a U.S. employer - U.S. days do not count for the first 2 calendar years only.

* Paid for the first 2 years by a U.S. employer and then for 2 years by a foreign employer ? U.S. days do not count for the first 2 calendar years only.

* Paid for the first 3 years by a foreign employer and then for 1 year (or part of 1 year) by a U.S. employer ? U.S. days do not count for the first 3 calendar years only.

J-1 Nonstudents may use this rule only if all of their pay for services is paid by a foreign employer. J-1 Nonstudents who receive any pay for services from another source do not qualify for this special residency rule. They may, however, receive scholarship or fellowship grants that do not require services since such payments are not ?pay for services.? They may also qualify for this special rule even if they receive U.S. investment or other non-service income.

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