No Exemption (continued)

Teachers, Trainees, and Researchers

Teachers, trainees, and researchers in H-1b immigration status, and alien nurses in H-1a immigration status, are liable for Social Security and Medicare taxes from the first day of U.S. employment. This happens regardless of whether:

• They are nonresident or resident aliens
• Their wages may be exempt from federal income tax under an income tax treaty

Foreign scholars, teachers, researchers, or trainees who arrive in the U.S. in O-1 or TN immigration status (from Canada or Mexico or under the NAFTA treaty) are fully liable for Social Security and Medicare taxes if they are employed by the university, whether they are resident or nonresident aliens.