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Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Students and Exchange Visitors
Generally, services performed by you as a nonresident alien temporarily in the
United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of
section 101(a)(15) of the Immigration and Nationality Act are not covered under
the social security program if the services are performed to carry out the
purpose for which you were admitted to the United States. This means that there
will be no withholding of social security or Medicare taxes from the pay you
receive for these services. These types of services are very limited, and
generally include only on-campus work, practical training, and economic hardship
employment.
Social security and Medicare taxes will be withheld from your pay for these
services if you are considered a resident alien, even though your nonimmigrant
classification (�F,� �J,� �M,� or �Q�) remains the same.
Services performed by a spouse or minor child of nonimmigrant aliens with the
classification of �F-2,� �J-2,� �M-2,� and �Q-3� are covered under social
security.
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