FICA

This document can be accessed at bit.ly/isstaxfica 

[Reviewed 3/30/2024]

FICA: Social Security and Medicare Taxes

International students and scholars in United States, on a J or F visa, whose status is nonresident alien, are not subject to Social Security and Medicare (FICA) taxes on wages earned provided that the job is permitted under the terms of the visa.

If your employer does not know you are a nonresident alien on F or J visa, they will deduct those taxes from your pay. If you followed the instructions when submitting your W-4 Documents they should know that you are a nonresident alien. But some employers may have never employed a nonresident alien and may not know they are not subject to FICA taxes. So it is important that you confirm with your employer that they know you are not subject to those taxes.

If your employer is deducting the FICA taxes, contact the HR/Payroll office and inform them that you are a nonresident alien and not subject to those taxes. Your employer should then return those withheld taxes to you.

For PSU nonresident alien employees with FICA withhold 

Portland State University requires you complete and submit their CO-NRA form so they can verify you are not a resident alien. If you continue to work for PSU the following year, you must complete an updated CO-NRA. They will send you a notice in December with the deadline for you to submit the updated form. If you fail to complete and submit the CO-NRA, they may begin deducting Social Security and Medicare wages from your paycheck.

If you are currently having FICA (Social Security and Medicare) withheld from your paycheck OR if you received a W-2 from PSU with amounts in box 4 and box 6, please contact Greg Steward. In the "subject" field, enter "FICA W/H PSU." In the message field, enter one of these two messages: 1) Current withholding, or 2) "W-2 with ____ in box 4 and ____ in box 6."

IRS Resources

• IRS Publication 519, Ch 8, “Social Security and Medicare Taxes, Student & Exchange Visitors.”

• See also the following:

• Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars, Teachers, Researchers, and Trainees
  https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes

• Aliens Employed in the U.S. Social Security Taxes | Internal Revenue Service https://www.irs.gov/individuals/international-taxpayers/aliens-employed-in-the-us-social-security-taxes

College Students Exempt for Campus Work While Enrolled in Classes

In addition, ANY college student who is working on campus while enrolled full time is not subject to Social Security and Medicare taxes. See Student Exception to FICA Tax

More Information Regarding Nonresident Alien Exemption from Social Security Taxes and Medicare (FICA)

See "Social Security and Medicare Taxes and Nonresident Aliens" for more information regarding F/J nonresident exemption from Social Security and Medicare Taxes. This document has information that an employer might find useful if they are unfamiliar with the exclusion of FICA withholding for F and J nonresident aliens. 

How to Receive Back Funds Withheld In Error

If these taxes have been withheld, see how to receive a refund if this tax was withheld from your paycheck in error.