Foreign Student & Exchange Program, Participant Liability for Social Security & Medicare Taxes

In most instances, non-resident students and exchange program participants, in the U.S. for less than 5 years, are not be liable for Social Security and Medicare taxes while working under a F,M, J or Q visa. They are however subject to federal, state and local taxes. This is a complex area of the immigration and tax code and professional legal and tax advice should be employed to thoroughly understand the particularities of the appropriate laws.