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I am a researcher in H-1B status. My colleagues who are also researchers are not paying Social Security taxes. Why do I have to?

  • 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 individuals.