Cruise ship employee, received W-2, no fica withheld

[JayH]

Client, a US citizen, working for a foreign cruise line, received a W-2 with only federal taxes withheld.  Is client responsible for paying all, half or none of the social security taxes?  If responsible, hoe do I enter the info into Lacerte.

Thanks to all for any assistance.

[qbteachmt]

I found this: "Rev. Rul 92-106. It states that if the employer is foreign and the employee a US person, income taxes must be withheld if the ship touches port in the US. The income is not subject to FICA or FUTA because no services were performed in the US."

[JayH]

Thanks for the quick response.

So the employee is not responsible to pay any fica taxes on their own?

[qbteachmt]

If their duties are such that, while in the US they are "off the clock" then there are no services being provided. You can read that ruling for yourself.

[JayH]

Thank you!!