Are nonresident aliens exempt from paying social security tax?
|
Whether or not nonresident aliens are exempt from paying social security tax depends on what type of visa they have and how long they have been in the U.S.
Generally, F-1, J-1, M-1, and Q-1 visa holders are exempt from paying social security tax. Students on one of these visas may be exempt for up to five calendar years. Scholars (Professors/Researchers) on one of these visas can be exempt for up to two calendar years.
H-1 visa holders must pay social security tax. J-2 and F-2 visa holders are the spouses of the J-1 and F-1 visa holders. They also must pay social security tax IF they are authorized to work (check with International Services).
Nonresident aliens should notify the payroll department when changing visa types or
when receiving permanent resident status.
Document Information:
Filename: kb-165
Date: 02/10/1997
User: ddye
|