Topic Summary (continued)

The following aliens are usually NOT exempt from Social Security and Medicare taxes:

• Those who are (or become) resident aliens. The following individuals are normally resident aliens:
  • Foreign students in F-1, J-1, M-1, or Q-1 status or nonimmigrant classification who have been in the U.S. over 5 years
  • Foreign scholars, teachers, researchers, trainees, and other nonstudents in J-1 or Q-1 status or nonimmigrant classification who have been in the U.S. over 2 years
• 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
• Alien students, scholars, trainees, teachers, or researchers in F-1, J-1, M-1, or Q-1 immigration status who change to a nonimmigrant classification (other than F-1, J-1, M-1, or Q-1)
• Teachers, trainees, and researchers in H-1b immigration status, and alien nurses in H-1a immigration status
• Foreign scholars, teachers, researchers, or trainees who arrive in the U.S. in O-1 immigration status or TN immigration status (from Canada or Mexico or under the NAFTA treaty) if they are employed by the university
• Nonresident aliens who earn self-employment income in violation of their or nonimmigrant classification must pay self-employment tax