Is withholding of Social Security tax required on the weekly stipend paid to each Au Pair?
The Internal Revenue Code states “Services performed by a non-resident-alien while temporarily in the United States as a non-resident under subparagraph (J) of Section 101(a)(15) of the Immigration and Nationality Act are excluded from coverage under the Social Security Program if the services are performed to carry out the purpose for which the non-resident alien was admitted to the United States.
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