Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Social Security Tax

Social Security and Medicare Tax Liability

No Exemption

Resident Aliens

Resident aliens must pay social security and Medicare taxes.

The following individuals are normally resident aliens:

  • Foreign students in F-1, J-1, M-1, or Q-1 nonimmigrant status who have been in the U.S., and have met the substantial presence test
  • Foreign scholars, teachers, researchers, trainees, and other nonstudents in J-1 or Q-1 nonimmigrant status who have been in the U.S., and have met the substantial presence test
Tip

TIP: Generally, nonresident aliens temporarily admitted to the U.S. as students are not permitted to work. However, when they are allowed to work, social security and Medicare taxes are not withheld from their pay.

Resident alien card.