Exempt Nonimmigrant Nonresident Alien Visa Holders
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. 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
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
