GLOSSARY · VISA-HOLDER FINANCE

FICA exemption for F-1 and J-1 students

Students on F-1 or J-1 visas who are nonresident aliens for tax, including on OPT, do not owe Social Security and Medicare tax on qualifying employment. The exemption ends once they become resident aliens for tax.

Also called: opt fica exemption, f1 social security tax

COMPUTE IT WITH YOUR NUMBERS

Take-home pay, visa-holder variant →What will I actually take home per paycheck, including as an H-1B, F-1 OPT or nonresident alien?

LEARN IT PROPERLY

CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSYour Tax Status Is Not Your Visa CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSSocial Security and Medicare: Who Pays and When It Starts QUICK ANSWERWhat is the substantial presence test?The substantial presence test is the IRS day count that decides whether someone who is not a US citizen or green-card holder is taxed as a US resident. You meet it with at least 31 days in the US this year and at least 183 days when you add all of this year's days, a third of last year's and a sixth of the year before's.

SOURCES

Foreign student liability for Social Security and Medicare taxes. Internal Revenue Service.

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