Are non-immigrant students required to pay Social Security taxes?
I recently received a question at my office as to whether non-immigrant students (on F-1 student visas) have to pay Social Security taxes. After a little research, I discovered that they do not have to pay Social Security taxes. I was surprised to learn this because there are other non-immigrants who do. Nevertheless, as long as they are they are working in employment authorized by United States Citizenship Immigration Services ("USCIS"), wages should not be deducted from their pay checks for Social Security. Of course, the IRS points out in its explanation on foreign student liability for Social Security that if they were to engage in self-employment or in unauthorized employment (not pursuant to the terms of their status), they would be liable for Social Security taxes.
The other non-immigrant categories exempt from Social Security taxes include: J-1, M-1, Q-1/Q-2 (scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp and workers).
