Do non-resident student and scholars pay Social Security and Medicare taxes?
No they should not have had those taxes withheld. If they did then the nonresident can file a 843, Claim for Refund and Request for Abatement. Please ask for help with this. As long as F-1, J-1, M-1, or Q-1 remains nonresidents for federal income tax purpose, they are exempted from Social Security and Medicare taxes. Form 843 can be used to claim the withheld Social Security and Medicare taxes. However, spouses and dependents in F-2, J-2, M-2 status are NOT exempt from Social Security and Medicare taxes on any wages they earn.
