Salary or wage payments made to nonresident aliens are subject to FICA/Medicare
tax unless one of the following exemptions applies.
Nonresident Alien Exemption [Treasury Regulation § 1.3121(b)(19)]
The nonresident alien exemption applies to a foreign national who
nonresident alien for tax purposes.
- Present in the U. S. under an
F, J. M, or Q visa.
- Performing services in accordance with
the primary purpose of the visa’s issuance
(the primary holder of the visa, -1).
For students who are NRAs for tax purposes, credit load is not
The spouse and dependent children of the primary visa holder
are not eligible for this exemption.
Student Exemption [Treasury Regulation § 1.3121(b)(10)]
The student exemption applies to those who work for the institution
at which he/she is enrolled and regularly attends classes.
only during times when a student is taking a minimum of 6 credit hours.
Towson University applies the NRA exemption first. In
the year in which an individual becomes a resident alien for tax purposes,
begins withholding FICA and Medicare on January 1st unless the student
exemption applies. If you believe FICA/Medicare has been withheld in error,
you should contact your employer to request a refund.