The Office of International Student Services
Working in the US - International Visitors and US Taxes
IRS Publication 519 US Tax Guide for Aliens provides details of tax requirements for International Students and other non-US residents. International Students and Scholars are, in most cases, exempt from Social Security and Medicare taxes. See page 45, "Nonresident Alien Students" for specific information about this exemption.
If you have been employed and these taxes were withheld, you should bring it to the attention of the Office of International Student Services and the Payroll Office.
If your employer has incorrectly withheld Social Security and Medicare taxes and will not refund them, you can apply for a refund yourself .
Form 843 - Claim form for tax refunds.
Form 8316 - Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa
Please address any questions regarding employment and taxes to the Office of International Student Services.
