Foreign nationals employed within the United States are subject to US federal tax rules, but those rules don’t apply uniformly across all tax types. While income tax obligations often depend on tax residency, payroll taxes, specifically Social Security and Medicare taxes, follow a different set of rules. Employees working in the US on an F-1 or J-1 visa may qualify for a temporary exemption from FICA tax withholding, depending on their visa status, tax residency, and the nature of their work.
