General Student FICA exemption:
FICA taxes do not apply to payments received by students employed by a school, college, or university where the student is enrolled full time and pursuing a course of study.
International Student and Scholar FICA exemption:
International students, scholars, professors, teachers, trainees, researchers, physicians and other nonresident aliens for tax purposes present in the United States in F-1, J-1, M-1 or Q-1/Q-2 nonimmigrant statuses are exempt from FICA taxes on wages.
Limitations on FICA exemption for International Persons:
- The FICA exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status.
- The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who change to an immigration status which is not exempt or to a special protected status.
- The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who become resident aliens.
- The FICA exemption only applies to international persons in F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as nonresident aliens for tax purposes under U.S. tax regulations.
- International students in F-1 and J-1 nonimmigrant status are entitled to the FICA exemption for the first 5 calendar years of physical presence in the United States. After this period of time has passed, international students are classified as Resident Aliens for Tax Purposes and are subject to FICA tax withholding. However, if they remain students (primarily) they may be able to claim the Student FICA exemption.
- The five-year exemption permitted to F-1 and J-1students also applies to any period in which the international student is in "optional practical training" allowed as long as the foreign student is still classified as a nonresident alien for tax purposes.
- International scholars, teachers, researchers, trainees, physicians, other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than two calendar years are classified as nonresident aliens for tax purposes and are exempt from FICA taxes for that two-year period of time. However, once the two calendar years have passed, this group of international persons is classified as resident aliens for tax purposes and is subject to FICA tax withholding.
- Spouses and dependents of alien students, scholars, trainees, teachers, or researchers temporarily present in the United States in F-2, J-2, or M-2 status are NOT exempt from Medicare taxes, and are fully liable for Medicare taxes on any wages they earn in the United States. International persons in H-1B, TN, O-1 or E-3 status are fully subject to FICA tax withholding. No FICA exemption is available to persons in these visa categories.
Form 8843 - Instructions for required fields
- Download the Form 8843 off the IRS web site
- Fill in your name exactly as it appears on your passport
- For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number (ITIN). If you do not have either one of these, leave it blank.
Part I: General Information
Required for: Everyone completing Form 8843
- 1a Enter your status (i.e. F-1, J-2, H-1B, etc.) that you used to enter the U.S. most recently and the date you entered
- 1b Your current nonimmigrant status should be the same as #1a unless you changed status while in the U.S. If you requested a change of status (e.g. you entered the U.S. in H-1B status and without leaving changed to F-1) in the U.S. enter your current non-immigrant status (F or J) and the date that your change of status was approved (see I-797 form). Otherwise, all you need to do is enter your current non-immigrant status as you stated in #1a; no date is required.
- 4a Count the number of days you were physically present in the U.S. in each of the last 3 calendar years. Make sure to enter the actual number of days you were present. Exclude days when you were outside of the U.S.
- 4b Substantial Presence Test: enter the number of days you were present in the U.S. during the tax year. This should be the same number that you entered in the first blank on #4a.
Part II: Teachers and Trainees
Required for: J-1 Research Scholars', Sort-Term Scholars, Professors and Specialists ONLY. See box #5 on your DS-2019 for category. Do not fill out if you are a 'J-1 Student' or 'F-1 Student'.
- 5 Enter: The Ohio State University 2650 Kenny Road, Columbus, OH 43210
- 6 – 8 Answer each question according to your individual situation.
Part III: Students
Required for: F-1 and J-1 Students (and F-2/J-2 dependents) ONLY
9 Enter: The Ohio State University 2650 Kenny Road, Columbus, OH 43210
- F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University 2650 Kenny Road, Columbus, OH 43210
- 10 Enter: Amanda Yusko 2009 Millikin Road Columbus, OH 43210 PH#614-292-6101
- F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University whose Program Director is Amanda Yusko 2009 Millikin Road Columbus, OH 43210 PH#614-292-6101
- 11 – 14 Answer each question according to your individual situation.
Part IV: Professional Athletes
Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.
Part V: Individuals With a Medical Condition or Medical Problem
Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.
Signature Section
Required for: Everyone completing Form 8843
- Sign and date the bottom of page 2
Deadline for submitting the forms:
If you are filing the Form 8843 only, the deadline to file is June 15.