Are NRAs automatically exempt from FICA and Disability taxes?
No. Your visa type determines what taxes you must pay: VISA TYPES FICA F-1 Exempt for the first 5 years from date of entry; thereafter may be exempt based on student enrollment. J-1 Students Exempt for the first 5 years from date of entry; thereafter may be exempt based on student enrollment. J-1 Scholars, Researchers Exempt for either the first 2 calendar years in the US, or 2 out of the first 6 calendar years in the US regardless of visa status H-1B, O-1 Must pay FICA. J-2, H-2 Must pay FICA.