FICA taxes are paid on all earned income (up to the $176,100 wage base mentioned earlier). Income from rent, certain types of royalties, capital gains and dividends are not subject to FICA taxes.

If you work for an employer, you will see FICA taxes among several types of taxes withheld from you on your pay stub. Here's a look at what the FICA tax is and how it is calculated. FICA stands ...