Nonresident Alien Employees-Social Security and Medicare Tax

Nonresident employees with F or J type visas are subject to the IRS "Substantial Presence Test". Teachers and researchers (J-1 visa) are exempt from Social Security and Medicare tax for two calendar years and students (F-1 or J-1 visa) are exempt for five calendar years from the date of arrival. All nonresident employees in these categories who exceed the exemption period have passed the "Substantial Presence Test" and must be treated as "residents for tax purposes." Therefore, social security and Medicare tax will be deducted from employees who have passed the "Substantial Presence Test". For further information, please contact the Agriculture Program Payroll Office at (979)845-3636.

Ag Program Payroll, (979)845-4749