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, or M-1 immigration status
• A foreign student is in "practical training" or other off-campus employment allowed by the USCIS (United States Citizenship and Immigration Services)
• On-campus work and approved economic hardship employment