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Student Visa, FICA Exempt

The IRS website is very clear regarding which Visas are eligible for FICA and Medicare exemption from taxation.  However, it makes no mention of whether those wages must still be reported.  Would a qualifying employee have 0.00 reported in BOTH taxable wages and amount withheld, for SS and Medi?  Or would the wages still be reported, but no amount withheld?

 

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