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

Social Security Tax

Introduction

Welcome!

This lesson is designed to teach tax preparers how to identify foreign students and scholars who are exempt from paying Social Security, Medicare, and self-employment taxes.

Forms referenced in this lesson include:

  • Form 1040-NR, U.S. Nonresident Alien Income Tax Return
  • Form 843, Claim for Refund and Request for Abatement
  • Form 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

You can also refer to the following:

  • Publication 519, U.S. Tax Guide for Aliens
  • Publication 4011, VITA/TCE Foreign Student and Scholar Volunteer Resource Guide
  • Publication 5087, VITA/TCE Foreign Student and Scholar Resource Guide
  • Publication 5876, VITA/TCE Foreign Student and Scholar Volunteer Training Guide

Note: The forms may change after this material becomes available. Screen shots may depict a previous year's version of the forms or software. Publication 4491-X, VITA/TCE Training Supplement, will be released in January to notify volunteers of any tax law and software updates.