Great question! Here’s the scoop on Social Security (FICA) and Medicare taxes for international students on F-1 visas working in the U.S.:
✅ Generally, F-1 students are exempt from paying FICA taxes
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Social Security tax (6.2%) and Medicare tax (1.45%) are NOT withheld from wages earned while you are a nonresident alien on F-1 status.
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This exemption applies to work done on-campus, and work done off-campus under CPT or OPT.
Why this exemption?
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The IRS considers F-1 students as nonresident aliens who are temporarily in the U.S. and therefore exempt under Internal Revenue Code Section 3121(b)(19).
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The exemption lasts for the first 5 calendar years you are in the U.S. as an F-1 student.
⚠️ What if FICA was withheld anyway?
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Sometimes employers mistakenly withhold FICA taxes from F-1 students.
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You can request a refund of FICA taxes by contacting your employer or filing Form 843 with the IRS (Claim for Refund and Request for Abatement).
❓ What happens after 5 years?
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If you stay in the U.S. longer and become a resident alien for tax purposes (pass the Substantial Presence Test after 5 years), then you must pay FICA taxes on wages earned.
Summary Table:
| Situation | FICA Taxes (Social Security & Medicare) |
|---|---|
| F-1 student, nonresident alien (first 5 years) | Exempt |
| F-1 student, resident alien (after 5 years or passing SPT) | Must pay |
| Employer mistakenly withholds FICA | You can claim a refund |
Let me know if you want tips on how to request a refund or how to check if FICA was withheld!
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