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

Social Security Tax

Social Security and Medicare Tax Liability

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
Photo of non-resident alien.