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November
30, 2010
Supreme Court
Considers FICA Tax Exemption for Medical Residents
On November 8, 2010, the Supreme Court
heard oral arguments on whether medical residents should be
considered students, and exempted from Federal Insurance
Contributions Act (FICA) taxes. Currently, medical residents
must pay FICA taxes under an Internal Revenue Service (IRS)
regulation that excludes full-time medical residents, who work more
than 40 hours per week, from a student FICA tax exemption.
Under FICA, a student who works for a school, college, or university
is exempt from paying FICA taxes so long as he or she is also
enrolled in and regularly attends classes at the same institution.
However, federal regulations excludes full-time employees who work 40
hours or more per week from this student exemption. The Supreme
Court will issue an opinion in the case in the coming months.
Revised I-129
Form for Non-Immigrant Workers
On November
23, 2010, the Department of Homeland Security announced that the Form
I-129, Petition for Non-Immigrant Worker had been revised. Form
is used to apply for H-1B, L-1, E and other temporary work
visas. The new form can be found on the USCIS website.
The previous version will be accepted until December 22, 2100.
For more information on non-immigrant workers, see the Clark
Hill website.
US Visa
Applications for Indian Citizens Now Accepted Throughout India
On November
18, 2010, the US Ambassador to India announced that in order to
better facilitate travel to the US, visa applications will now be
accepted for Indian citizens at any US consulate in India, regarding
of the applicant's home address or city of residence.
New H-1Bs
Still Available
On November
19, 2010, USCIS announced that
it received approximately 48,977 H-1B petitions toward the 65,000
available per fiscal year, under the general H-1B cap. In
addition, USCIS received 17,836 petitions
toward the 20,000 available per fiscal year, under the US Master's
Cap. USCIS continues to accept
petitions toward the general cap and the US Master's cap. The
H-1B is a frequently utilized temporary work visa for professional
positions. For more information on the H-1B visa, see the Clark
Hill website.
US Immigration and Customs Enforcement (ICE) Updates
Below are
summaries of recent efforts by the US Immigration and Customs
Enforcement (ICE) as they enforce laws related to employment of
persons not authorized to work in the US. While there were many
actions that took place recently, below are a few of the highlights.
Virginia
Business Owners Sentenced
On November
23, 2010, ICE announced that following an ICE
investigation, two Virginia owners were sentenced to serve 18 months in prison followed by two years
probation and forfeit $1.2 million, for their participation in hiring
an harboring unauthorized workers.
Arkansas
Restaurant Owner Sentenced
On November
11, 2010, ICE announced that the owner of a Arkansas
restaurant had been sentenced to five years probation, including six
months of home detention, and a $5,000 fine after pleading guilty to
harboring and concealing unauthorized workers. The owner also agreed
to forfeit to the United States the business property, valued at
$100,000, a residence valued at approximately $115,000, and a 2007
Ford passenger van.
Visa Priority Dates - December Visa Bulletin
The December
Visa Bulletin has been posted. Visas for some
employment based second and third preference cases have moved forward.
For a summary of priority dates, retrogression, and how these dates
impact US green card processing, please visit the
Clark Hill website.
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