Exemption for Temporary Nonimmigrants

Nonresidents are exempt from social security and Medicare taxes when:

• Nonimmigrant students, scholars, teachers, researchers, and trainees (including medical interns) are temporarily present in the U.S. in F-1, J-1, M-1, or Q-1 status
• A foreign student is in "practical training" or other off-campus employment allowed by the USCIS