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Get your taxes done using TurboTax
You probably do not qualify for a refund of Social Security and Medicare taxes withheld from your W-2 wages. U.S. social security and Medicare taxes apply to payments of wages for services performed as an employee in the United States, regardless of the citizenship or residence of either the employee or the employer (see exceptions, below).
Nonresident aliens, in general, are also liable for Social Security/Medicare Taxes on wages paid to them for services performed by them in the United States, with certain exceptions based on their nonimmigrant status.
The following classes of nonimmigrants and nonresident aliens are exempt from U.S. Social Security and Medicare taxes:
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J-visas, and Q-visas. Nonresident Alien scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other non-student aliens temporarily present in the United States in J-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States, as long as such services are allowed by United States Citizenship and Immigration Services (USCIS) for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them.
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Exempt Employment includes:
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Employment as a professor, teacher or researcher.
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Employment as a physician, au pair, summer camp worker, or any other non-student category of exchange visitor.
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Limitations on exemption:
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The exemption does not apply to spouses and children in J-2, or Q-3 nonimmigrant status.
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The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which the visa was issued.
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The exemption does not apply to J-1, or Q-1/Q-2 nonimmigrants who change to an immigration status which is not exempt or to a special protected status.
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The exemption does not apply to J-1, or Q-1/Q-2 nonimmigrants who become resident aliens.
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H-visas. Certain nonimmigrants in H-2 and H-2A status are exempt as follows:
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An H-2 nonimmigrant who is a resident of the Philippines and who performs services in Guam;
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An H-2A nonimmigrant admitted into United States temporarily to do agricultural labor. For more information on foreign agricultural workers, see Foreign Agricultural Workers, Exemption from Withholding of U.S. Federal Income Tax and U.S. FICA Ta....
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