This document can be accessed at bit.ly/isstaxfica
[Updated 02/20/2026]
FICA = Social Security and Medicare Taxes.
International students and scholars on F-1 and J-1 visas who are nonresident aliens do not have Social Security or Medicare (FICA) taxes withheld from their pay checks.
See also "
If your employer won't refund FICA taxes
If you are a nonresident alien for tax purposes, you are exempt from having FICA taxes withheld from your wages if the work is authorized. This includes campus jobs, CPT, and OPT.
You are a nonresident alien until you are substantially present. See Status for more details.
In general:
F-1 and J-1 Students: You are exempt from FICA withholding for your first five calendar years in the U.S. for authorized work
J-1 Teachers or Researchers: You are exempt from FICA withholding for the first two of the previous six years for authorized work.
Summary: FICA taxes are not withheld while you are a nonresident alien. See below links to IRS webpages regarding the FICA exemption.
See a sample PSU Statement of Deductions.
Withholding is the money your employer takes from your pay to send to the government. Identify these codes to see if social security or medicare tax was deducted by mistake:
Social Security Tax (TSS), or short versions: SS or Soc Sec: Social Security Tax (6.2%)
Medicare Tax (TME), or short versions: Med or Medi: Medicare Tax (1.45%)
FICA: A combination of both taxes.
You must examine your pay statement (pay stub) every time you receive a check. Notify your employer immediately if you are exempt and have had FICA taxes withheld.
You should tell your employer that you are exempt from FICA withholding before you start work.
Complete Form W-4 correctly: Write "Nonresident Alien" or "NRA" in the space below Step 4(c) to remind payroll of your status. See W-4 instructions for nonresident aliens on F or J visa.
Show your documents: Provide copies of your passport, F-1 or J-1 visa, I-94 record, and I-20 or DS-2019 to prove that you are a nonresident alien.
Submit any other documents or forms required by the employer.
PSU Employees: PSU requires the submission of CO-NRA before you begin work and submitted again at the beginning of each calendar year. Submit by Dec 31 to ensure it is submitted on time. FAILURE TO SUBMIT will result in FICA taxes being withheld.
If your employer is unaware of the FICA exemption, share these links:
F-1 or J-1 Students: https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes
J-1 Teachers, Researchers, Professors, Trainees:
https://www.irs.gov/individuals/international-taxpayers/alien-liability-for-social-security-and-medicare-taxes-of-foreign-teachers-foreign-researchers-and-other-foreign-professionals
Talking with your university regarding the FICA exemption.
Talking to Your Employer About the FICA Exemption
Submitting 843 request to IRS for FICA refund
When a nonresident alien F-1 or J-1 student becomes a resident alien, they are still exempt from withholding for work on campus provided they are enrolled at least half-time.
University or college students (whether resident or nonresident) who are working on campus while enrolled half-time are not subject to Social Security and Medicare taxes. See Student Exception to FICA Tax