Social Security/Tax Information

Lawfully employed nonresident F-1, M-1, and J-1 visa holders are not subject to social security withholding or reporting requirements. (However, the law requires that social security tax be withheld from wages received from illegal employment.) Therefore, wages received by nonresident F-1, J-1, or M-1 visa holders working on the campus they are authorized by INS to attend, performing off-campus work with INS permission, or undergoing approved practical or academic training are not subject to social security requirements. Verification of visa status and proof of permission to work must be provided to the employer.

However, if you are an F, J, or M visa holder who is considered a resident alien for tax purposes, your wages are subject to social security (FICA) and unemployment (FUTA) taxes on the same terms which apply to U.S. citizens. J-2 and H visa holders, whether resident or nonresident , are also subject to social security tax. Social security tax and benefits apply to U.S. permanent residents on the same basis as U.S. citizens.

Regardless of immigration or tax residency status, income from the following is NOT subject to social security tax:

• Services performed by an enrolled student for the school he/she regularly attends.
• Services performed for state or local government, unless an agreement with the federal government is involved.
• Services performed for a foreign government
• Services performed for an international government

  Occasionally social security tax is withheld in error. A refund may not be requested on the annual income tax return (Form 1040NR). Instead, you must contact the employer who withheld the tax for assistance. If the employer is unable to provide a refund, you may complete IRS Form 843, "Claim for Refund and Request for Abatement," submitting it with copies of Form W-2, Form I-94, and proof of permission to work to the Internal Revenue Service Center where the employer files tax reports. If the location of this service center is unknown, submit your request to:

  Internal Revenue Service Center
  Philadelphia, Pennsylvania 19255

  Include a statement from your employer showing the amount of refund requested and the amount (if any) reimbursed by the employer. If you cannot obtain such a statement, you must verify that you have contact your employer and that the employer was unable to assist you with the refund.

  Chinese F-2s, H-4s, M-2s, B-1s, and B-2s authorized by the INS to work under the provisions of the Presidential Directive of November 30, 1989, must pay social security taxes unless they qualify for exemption under the four conditions listed above.