Who is exempt from FICA tax withholding?

  1. Federal employees are exempt from social security taxes but are subject to Medicare taxes.
  2. Employees with F-1 and J-1 visas in nonresident tax status.
  3. Students enrolled at least half-time credit hours in the current semester.

    Anyone exempted from social security taxes:
  • Is not eligible to apply for unemployment benefits and
  • Is not eligible to receive social security service credit toward retirement for that time worked.

View this FAQ to learn more about FICA tax.

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