No Exemption (continued)

When Status Changes

Nonresident alien students, scholars, trainees, teachers, or researchers in F-1, J-1, M-1, or Q-1 immigration classification who change to a nonimmigrant classification (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.