Are international staff exempt from Social Security, Medicare tax, and Unemployment withholdings?
A. Staff on a J-1 Visa are considered non-resident aliens. They should not have Social Security (FICA), Medicare, or federal unemployment (FUTA) taxes withheld. Please consult a tax professional to find out if international staff are exempt from state unemployment taxes in your state. For more detailed tax information, please review the IRS’s Employer Tax Guide and Publication 515 at www.irs.gov.