Skip to main content
- U.S. Social Security and Medicare taxes apply to all compensation
for employment services in the United States unless an exception is
available. There is an exception for nonresident aliens in F-1, J-1, M-1, or
Q-1/Q-2 status under section 3121(b)(19) of the Internal Revenue Code.
Your research colleagues qualify for this NRA FICA
Exception if they are J-1 Research Scholars and are still nonresident aliens
for tax purposes. There is no Code exception for H-1B status