Explanation of Taxes
The payroll taxes, sometimes called "FICA taxes" , are collected under authority of the Federal Insurance Contributions Act (FICA). The FICA tax consists of two parts, Social Security Tax with is 6.2% of your Social Security Taxable earnings up to an annual limit provided by the Social Security Administration (SSA) plus Medicare Tax, 1.45% of your Medicare Taxable Earnings, no annual limit is imposed. Every dollar that you contribute to FICA tax is matched dollar-for-dollar by your employer. On your paystub, you will see the tax detailed by Medicare and OASDI - this is the legal term meaning Old Age Survivors Disability Insurance, which is actually the Social Security portion. So FICA is nothing more than the tax provisions of the Social Security Act, as they appear in the Internal Revenue Code. Click here for more information.
Generally, a nonresident alien (NRA) is subject to U.S. tax on their United States-based income. Most types of U.S. income received by a foreign person are subject to U.S. tax of 30 percent. A reduced rate, including exemption, may apply if an Internal Revenue Code Section provides for a lower rate or if there is a tax treaty between the foreign person's country of residence and the United States. The tax is generally withheld (NRA withholding) from the payment made to the foreign person.
FED are Federal taxes paid to the Federal government.