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

Social Security Tax

Social Security and Medicare Tax Liability

No Exemption (continued)

When Status Changes

Non-resident students, scholars, trainees, teachers, or researchers in F-1, J-1, M-1, or Q-1 immigration status who change to a nonimmigrant status (other than F-1, J-1, M-1, or Q-1) become liable for Social Security and Medicare taxes. In most cases, this occurs on the day they change status.