Social Security Tax prorated ?

[Chkronos]

Taxpayer is a dual resident, he 's working temporarily in Canada.
He is filing Form Rc267 to claim the contributions to 401(k) plan

He has a W-2 with 500 000$ of wages
528 000$ including 401K (28 000$ of contributions)

Social security : 7347 USD
Medicare : 7250 USD

A letter from the employer states that the income earned in US is 30 000 USD.
(470 000 in CANADA)

For the purpose of the Foreign tax credit in canada should we calculate :`

Social security : 30 000 multiplied by 6.20% = 1860
Medicare : 30 000 multiplied by 1.45% = 435

Contribubtions for 401(k) plan : 28 000 = 500 000
X = 30 000
X = 1680

Fed tax attributable to US income (let's suppose) 10 000$

431 = 10 000$ + SS(1860) + Medicare (435)
433 = 30 000$ - 1680 ( prorated 401K contribution)
207 = 28 000 $

(I'm guessing that the 401 contributions are already included in the T4 slip as a taxable benefit on line 101) (T4 slip is only a shadow of the W-2 slip)

Does it make sense ?

[nelsona]

Since this person will not be paying CPP/EI, and he will not be reimbursed for his FICA, I would include all of it as foreign tax and let CRA decide.

When you are including his 401(k) contributions, be aware that the max 401(k) contributions for ones over 50 yrs old are only $24K US, not $28K.