Preparing Form 1040-NR (continued)

Social Security and Medicare Tax

Students and scholars are exempt from Social Security and Medicare tax as long as they are nonresidents in compliance with their visa. Therefore, the line for "Other taxes..." on Form 1040-NR is generally left blank.

An exception is when a student or scholar's spouse with a J-2 visa works for tips and did not pay the full amount of the Social Security and Medicare taxes. In that case, there is tax liability entered on that line.