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)

When Status Changes

Alien students, scholars, trainees, teachers, or researchers in F-1, J-1, M-1, or Q-1 status who change to a nonimmigrant status (other than F-1, J-1, M-1, or Q-1) become liable for social security and Medicare taxes. In most cases, this occurs on the day they change status.