unwitheld SS and Medicare tax

[MargaretMort]

My first client this year just left and left me with a problem. He met and married a young woman who is Russian and was in the US on a work visa. She has a valid SS card but, when issued, it was for for work only with DHS authorization. They are in the process of getting her a regular SS card and the other business of permanent residency.

The problem arises in that the company she worked for did not withhold any amount for SS or Medicare.

I hesitate to file the return without this info. I do plan to call Social Security later next week and the IRS for guidance. I looked at Form 8919 but I don't know if that is the right way to handle this. I am assuming the business--large corporation--handled the W-2 correctly but I also assume SS and Medicare needs to be paid.

Boy, do I need guidance on this. Thanks in advance for any help you can give or the right direction to go to get the correct info. MM

[jainen]

>>SS and Medicare needs to be paid<<

True enough, but employment taxes on W-2 wages are paid with Form 941, which is filed by the EMPLOYER. If they didn't collect from the worker, that's their problem.

[Pacun]

If the Russian worked for the International Monetary Fund or similar organization which does not have a FEIN and is not required to get one, file schedule C and SE with full amount shown on W-2 and 0 deductions. Any deduction should done on 2106 and schedule A. Based on your situation, only statutory workers can deduct expenses on sch C.

[kcjenkins]

You did not mention what type of work she did? For example, if she met one of the exceptions to FICA and MEDI coverage as a student. Before you just assume the employer made a mistake, I'd check with them first. There are some exceptions for foreign workers in certain situations. And those exceptions do not always mean the tp needs to pay SE tax, either.

[Pacun]

You did not mention what type of work she did? For example, if she met one of the exceptions to FICA and MEDI coverage as a student. Before you just assume the employer made a mistake, I'd check with them first. There are some exceptions for foreign workers in certain situations. And those exceptions do not always mean the tp needs to pay SE tax, either.

I think I am right because MargaretMort said she was a "young woman who is Russian and was in the US on a work visa".

Margaret please provide more info.

[Lion EA]

There is also a Trainee visa which allows a person to work in their field in which they are being educated. The intent is for them to develop skills to take back to their county and pass along, either to others or to benefit that industry. So, they don't pay into SS and Med since they are not expected to retire here. Don't ask me what the number is, though! Maybe H1N or something like that instead of students who can work only incidental hours on a J1 (is that the student one?) visa. And, I don't remember how the numbering goes for the spouse (H2?) and children. I haven't had one of these for a very long time.

[MargaretMort]

Sorry, I should have mentioned the type of work. She worked at a grocery store. I think she came here to earn money because "things are bad" where she lives in Russia. I didn't think about the fact that the Corp. was the one required to withhold and pay the SS and Medicare, was simply brought up short by the fact there was none noted on the W-2.

I will call the local grocery store and inquire. In fact, there is a Russian working as a checker at the closest one to me, maybe they will be forthcoming with the info.

Will let you know if/when I get the answer. MM