Exempt Nonimmigrant Nonresident Alien Visa Holders

This webinar will discuss which classes of nonimmigrants and nonresident aliens are exempt from U.S. Social Security and Medicare taxes. Revision Date: February 2020

Prerequisites are not necessary to participate in this course and no advance preparation is needed.

Course Description

Wages paid to nonresident aliens employed within the United States by an American or foreign employer, in general, are
subject to Social Security/Medicare taxes for services performed by them within the United States, with certain exceptions based on their
nonimmigrant status.

Learning Objectives
When you have completed this course, you should be able to:

  • Identify exempt nonimmigrant nonresident aliens
  • Learn what type of employment is exempt from Social Security and Medicare tax
  • Understand the reporting requirements for H-1B visa holders
  • Learn how to apply the substantial presence test to J-1 visa holders
  • Understand the purpose of Form 8843
Affiliation* CPE Awarded Delivery Method Field of Study Course ID Sponsor ID
CPE Facts
NASBA 1 Self-Study Taxes N/A 103137
CTEC 1/0 Self-Study Federal Tax Law 3038-CE-0231 3038
IRS 1 Self-Study Federal Tax Law FQTGU-T-00496-22-S FQTGU
Texas State Board of Accountancy 1 Self-Study Taxes 100296 002921
Pennsylvania State Board of Public Accountancy 0.5 Self-Study (Non-Interactive) Taxes N/A

* Individuals with other professional credentials should check with their state licensing board or accrediting organization to determine if this program meets their continuing education requirements.



Drake Software is an IRS-qualified sponsor of continuing professional education.


Drake Software is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website, www.learningmarket.org


Drake Software has been approved by the California Tax Education Council to offer the Exempt Nonimmigrant Nonresident Alien Visa Holders, CTEC # 3038-CE-0231, which provides 1 hour of federal credit and 0 hours of state credit towards the annual continuing education requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA 95812-2890, at (877) 850-2832, or at www.ctec.org.


Drake Software is registered with the Texas State Board of Public Accountancy as a CPE sponsor. This registration does not constitute an endorsement by the Board as to the quality of our CPE program.

Course Policies

Send cancellation requests to Support@DrakeCPE.com. Requests must be made within 30 days of purchasing the course. To be granted a full refund, you must not have completed and earned continuing education for the course. No refunds will be issued after the course expiration date. For more information regarding the refund policy or to address concerns or complaints regarding courses, contact the DrakeCPE support team at Support@DrakeCPE.com.

Other Details
Last Revision February 2020
Course Expiration The CPE portion of this course expires one year from date of purchase