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답변일
4/17/2012 1:02:17 AM
“한미 조세 조약 (한미 세금 협정)에 의해서 OPT기간에 일을 한 돈에 대해 $2000불의 공제를 받을 수 있다고 읽었습니다.이 공제는 어떻게 받을수 있는건가요?”----> If so, up to $2,000 of the income earned while on OPT is exempt from federal income taxes. You can claim this exemption only if you file as a non-resident alien or if you file a dual-status return. The $2,000 exemption will NOT apply if you file as a resident alien with your spouse.Basically, as you can see,s tudents on OPT are considered to STILL be students, probably under a F-1/ J1 visa, I guess.The F-1 visa status (provided you have not exceeded FIVE years in US) makes you EXEMPT from FICA (Social Security and Medicare) taxes, per IRS pub 519.However, you, as an OPT student, are liable for federal, state and local income taxes, which must be withheld as specified by Form W-4 and the state-equivalent forms. You as a Korean national, can claim 2 allowances on your W4.
