No Exemption (continued)

Temporary Nonimmigrants' Families

Spouses and dependents (of alien students, scholars, trainees, teachers, or researchers) temporarily in the U.S. in F-2, J-2, or M-2 immigration status, are not exempt from Social Security and Medicare taxes on income earned in the U.S. This is because they did not enter the U.S. for the primary purpose of engaging in study, training, teaching, or research.

U.S. immigration law does not allow spouses and dependents in F-2 and M-2 immigration status to be employed in the U.S. If they are employed in violation of their nonimmigrant classification, the IRS imposes income, Social Security, and Medicare taxes on their income.