No Exemption

Resident Aliens

Resident aliens must pay Social Security and Medicare taxes.

The following individuals are normally resident aliens:

• Foreign students in F-1, J-1, or M-1 nonimmigrant status who have been in the U.S., and have met the substantial presence test.
• Foreign scholars, teachers, researchers, trainees, and other nonstudents in J-1 or Q-1 nonimmigrant status who have been in the U.S., and have met the substantial presence test. Please be advised that Trainee on Q-1 status is Out of Scope for the VITA/TCE program.