Do nonimmigrant students have to pay Social Security taxes on their wages?
Nonimmigrant students are exempt on wages paid for services performed within the United States as long as such services: • Are allowed by U.S. Citizenship and Immigration Services (USCIS) for F and M nonimmigrants • Are performed to carry out the purposes for which the visas were issued Exempt employment for students includes: • On-campus student employment up to 20 hours a week (40 hours during summer vacations) • Off-campus student employment allowed by USCIS • Practical training, on or off campus • Employment as a professor, teacher or researcher • Employment as a physician, au pair, or summer camp worker This exemption does not apply to: • Unauthorized employment • Employment not closely connected to the student’s academic program • Students that change to an immigration status which is not exempt or to a special protected status • Nonimmigrant students who become resident aliens This information comes from the Internal Revenue Service (IRS) website on Alien Liability for Social Se
