Nonresident aliens that are currently on F-1 and J-1 visas are exempt from FICA taxes under IRC section 3121(b) (19). NRA students that fall out of status on their visas will be assessed FICA taxes retroactive to the beginning of the year.
J-2 and F-2 visa holders are subject to FICA taxes.
H1B1 visa holders are subject to FICA taxes.
Medical residents are also subject to FICA taxes.
Foreign National Tax Information Form
IRS Revenue Procedures 2005-11
UF HR Toolkits – Foreign Nationals
Payroll Services: (352) 392-1231