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

Social Security Tax

Social Security and Medicare Tax Liability

Topic Overview

This topic discusses the Social Security, Medicare, and self-employment tax liabilities for foreign students, scholars, teachers, researchers, and trainees.

Upon completing this topic, you will be able to identify who must pay Social Security, Medicare, or self-employment taxes and who is exempt. In addition, you will be able to help aliens gather the appropriate documentation to request reimbursement for taxes withheld in error.

Social Security Card with doctor and patient