A common issue for employers of non-resident aliens authorized to work in the U.S. is whether (and when) such individuals are exempt from FICA taxation. Under the Internal Revenue Code, a nonresident alien (βNRAβ) in the United States under a teacher, researcher, trainee, or student visa is exempt, within certain limitations, from FICA taxation.
Home > Federal Law Articles > Immigration > Visas > The FICA Tax Exemption for Non-Resident Aliens in the U.S. Under F, J, M, or Q Visas