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 (continued)

Temporary Nonimmigrants' Families

Spouses and dependents (of alien students, scholars, trainees, teachers, or researchers) temporarily in the U.S. in F-2, J-2, or M-2 status, are not exempt from social security and Medicare taxes on income earned in the U.S. This is because they did not enter the U.S. for the primary purpose of engaging in study, training, teaching, or research.

U.S. immigration law does not allow spouses and dependents in F-2 and M-2 status to be employed in the U.S. If they are employed in violation of their nonimmigrant status, the IRS imposes income, social security, and Medicare taxes on their income.