Thank you for your question. I do not know if the link to the IRS page worked for you.
Please go online and search for the IRS website: Social Security/Medicare and self-employment Tax Liability of Foreign Students, Scholars, Teachers, Researchers, and Trainees.
You will find the following in the IRS article.
The IRS has published regulations which stipulate that aliens who arrive in the United States on F,J,M, or Q visas will be assumed to be "NONRESIDENT ALIENS," but only to the extent that the assumption is consistent with the residency rules of IRC section 7701(b). Since the social security/Medicare tax exemption for foreign students, scholars, teachers, researchers, and trainees under the Internal Revenue Code requires that the payee be a "NONRESIDENT ALIEN", then the social security/Medicare tax exemption ceases to exist at the point the payee becomes a "RESIDENT ALIEN" under the residency rules of IRC section 7701(b).
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