Are NRAs automatically exempt from FICA?
No, your visa type determines what taxes must be withheld from your wages. The list below describes the FICA – OASDI and Medicare for each visa type. F-1 Exempt for the first five (5) years from date of entry; thereafter may be exempt based on student enrollment. J-1 Students Exempt for the first five (5) years from date of entry; thereafter may be exempt based on student enrollment. J-1 Scholars, Researchers Exempt for either the first two (2) calendar years in the U.S., or two (2) out of the first six (6) calendar years in the U.S. regardless of visa status. H-1B Must pay FICA.
