Do I withhold Social Security (FICA) and Unemployment Taxes (FUTA) from my ICCE Participant employee’s paychecks?
No. As non-resident aliens, they are exempt fro Social Security and Federal Unemployment taxes. For further information, see IRS Publication 15 (Revised Jan 2006), Circular E. Employers Tax Guide p.33. http://www.irs.gov/pub/irs-pdf/p15.pdf or visit http://www.ssa.gov/OP_Home/handbook/handbook.09/handbook-0939.html for the Social Security Administration’s publication regarding foreign students or exchange visitors. Each of CIEE’s participants has received (or will receive) a Social Security Card that will state on the face of the card: VALID FOR WORK ONLY WITH INS AUTHORIZATION. This authorization is the Form DS-2019 (see item #4 of DS-2019 for terms specific to your employee).
