An H-2A nonimmigrant admitted into the United States temporarily to perform agricultural labor.An H-2 nonimmigrant who is a resident of the Philippines and who performs services in Guam.Certain nonimmigrants in H-2 and H-2A status are exempt from Social Security/Medicare taxes as follows: The exemption does not apply to spouses and children of nonimmigrants in G status who are employed in the United States by anyone other than an international organization.Employees of international organizations are exempt from Social Security/Medicare taxes on wages paid to them for services performed within the United States in their official capacity as employees of such organizations. The exemption does not apply to nonimmigrants in F-1, J-1, M-1, or Q-1/Q-2 status who become resident aliens for tax purposes.The exemption does not apply to nonimmigrants in F-1, J-1, M-1, or Q-1/Q-2 status who change nonimmigrant status to a status which is not exempt or to a special protected status.The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which they were admitted into the United States.The exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status.On-campus employment as professor, teacher or researcher.Practical Training student employment on or off campus.Off-campus student employment allowed by USCIS.On-campus student employment up to 20 hours a week (40 hours during summer vacations).Nonresident alien students, scholars, professors, teachers, trainees, researchers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt from Social Security / Medicare Taxes on wages paid to them for services performed within the United States as long as such services are allowed by the United States Citizenship and Immigration Services (USCIS) for these nonimmigrant statuses, and such services are performed to carry out the purposes for which they were admitted into the United States. the employee signed on the vessel or aircraft outside the United States, but the vessel or aircraft touches a U.S.the employee signed on the vessel or aircraft in the United States or.Crew members of an American vessel or aircraft who perform services outside the United States are subject to Social Security and Medicare taxes if:.Crew members of an American vessel or aircraft who perform services within the United States are subject to Social Security and Medicare taxes.Crew members of a ship or aircraft may be exempt if the vessel is a foreign vessel and the employer is a foreign employer, or if the services are performed outside of the United States. totalization/social security agreement provides an exemption. Note: Employees, attendants, or domestic workers admitted under an A-3 visa may be subject to Social Security taxes unless a U.S.Employees of foreign governments, their families, and their servants are exempt on salaries paid to them in their official capacities as foreign government employees.

The following classes of nonimmigrants and nonresident aliens are exempt from U.S. 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. Wages paid to resident aliens employed within the United States by an American or foreign employer are subject to Social Security/Medicare taxes under the same rules that apply to U.S.

H3 visa