Social Security tax (FICA) and exemptions

Social Security and Medicare taxes are withheld from the wages of employees in the U.S. These two taxes together are called FICA taxes. Self-employed individuals pay the same taxes as "self-employment tax." This page explains the 2026 rates, who is exempt (especially F-1 and J-1 students), how to recover incorrectly withheld taxes, and the consequences of having no agreement with Türkiye.

• Social Security tax: 6.2% from the employee + 6.2% from the employer = 12.4% total
• Medicare tax: 1.45% from the employee + 1.45% from the employer = 2.9% total
• Social Security tax is withheld only from earnings up to $184,500 in 2026. There is no wage base limit for Medicare tax.
• Additional Medicare Tax (0.9%): It is paid when your earnings exceed the following threshold based on your filing status:
  • married, filing jointly: $250,000
  • married, filing separately: $125,000
  • single, head of household, or qualifying surviving spouse: $200,000
  • An employer withholds this tax from wages exceeding $200,000 in a calendar year regardless of your filing status. There is no employer share.
• These taxes earn you Social Security credits (see 17.1) and form the basis of eligibility for premium-free Medicare Part A (see 17.6).
• Household employees: In 2026, wages of $3,000 or more paid to a household employee during the year are subject to Social Security tax.

• The self-employment tax rate is 15.3% (12.4% Social Security + 2.9% Medicare).
• If your net self-employment earnings are $400 or more per year, you calculate and pay the tax using Schedule SE (Form 1040).
• The Social Security wage base limit ($184,500 in 2026) applies to the combined total of your wages and self-employment earnings.
• You may deduct the portion of this tax equivalent to the employer share when calculating income tax.
• Your age or receipt of Social Security or Medicare does not change this obligation.
• You need an SSN or ITIN to pay. It is generally paid quarterly as estimated tax.
• Nonresident aliens for tax purposes do not pay self-employment tax. Once you are considered a resident, you are subject to the same rules as citizens.
• Most nonimmigrant visas do not allow self-employment. For forming a company, see 14.3 EIN.

• General rule: Foreign nationals working in the U.S. pay FICA taxes. Those considered resident aliens for tax purposes are subject to the same rules as citizens. For residency, see 15.1 Tax residency.
• Nonresident aliens for tax purposes in the following statuses are exempt:
  • F-1, J-1, M-1, Q-1: students, scholars, teachers, researchers, and trainees. The work must be authorized by USCIS and consistent with the purpose of the visa. Exempt work includes:
    • on-campus work for up to 20 hours per week (40 hours during summer vacation)
    • off-campus work authorized by USCIS
    • on-campus or off-campus practical training
    • working on campus as a professor, teacher, or researcher
  • A and G visas: employees of foreign governments and international organizations, for wages received for their official duties. A-3 household employees may have to pay the taxes.
  • H-2A: temporary agricultural workers.
  • D: crew members working on a foreign vessel or aircraft owned by a foreign employer, subject to conditions.
• Situations in which the exemption does not apply:
  • Employment of spouses and children in F-2, J-2, M-2, and Q-3 status
  • Work not authorized by USCIS or unrelated to the purpose of the visa
  • Those who change to a status that is not exempt
  • Those considered resident aliens for tax purposes
• Five-year rule: F-1, J-1, and M-1 students who have been in the U.S. for fewer than 5 calendar years are generally nonresident aliens. Those who exceed 5 years and pass the substantial presence test become residents and pay FICA taxes.
• Student exception: Even if you are a resident, work performed as an employee of a school where you are enrolled at least half-time is exempt from FICA. Off-campus work and work for other employers do not qualify for this exception.
• Other exempt work: Wages received by a minister for duties performed as a minister, work by a child under age 18 for a parent (subject to conditions), and student nursing work (subject to conditions).

• U.S. totalization agreements prevent people from paying contributions to both countries. Türkiye is not on the SSA's list of countries with agreements (see 17.4).
• Therefore, a Turkish citizen working in the U.S. pays FICA taxes unless they qualify for one of the exemptions above. They cannot receive an exemption through an agreement.
• In Türkiye, Turkish workers sent to countries without an agreement by Turkish employers are considered insured under Article 5/1-(g) of Law No. 5510. Thus, contribution obligations may arise in both countries.

1. First contact your employer and request a refund of the incorrectly withheld taxes.
2. If you do not receive a full refund, submit Form 843 (Claim for Refund and Request for Abatement) to the IRS.
3. If you hold an F, J, or M visa, complete and attach Form 8316. The first question on the form asks whether the work for which the withholding occurred was related to the purpose of your visa. If it was not related, the withholding was correct and there is no refund.
4. Prepare the attachments:
   • a copy of your W-2 form
   • a copy of your visa
   • Form I-94 (or a document showing your entry and exit dates)
   • a complete copy of Form DS-2019 for J-1 holders, or Form I-20 for F-1 or M-1 holders
   • your employment authorization card (Form I-766) if you are in practical training (OPT)
   • a document showing employment authorization if you are working due to severe economic hardship
   • a letter showing how much the employer refunded and how much the employer claimed for itself. If you cannot obtain this letter, include your own explanation.
   • pay stubs for the period if you were exempt for only part of the year
5. Mail the form and attachments to:
   • Department of the Treasury, Internal Revenue Service Center, Ogden, UT 84201-0038
6. A refund of Additional Medicare Tax cannot be requested using Form 843.

• Believing you are still exempt after exceeding five years in F-1 status.
• Believing that taxes will not be withheld from the employment of an F-2 or J-2 spouse.
• Going directly to the IRS for incorrectly withheld taxes. Contact the employer first.
• Failing to attach Form 8316 and the supporting documents to Form 843.
• Believing that H-1B or L-1 status is exempt from FICA.
• Confusing FICA with income tax. These exemptions apply only to Social Security and Medicare taxes.

• I am an F-1 student and FICA was withheld from my wages. What should I do? If you are a nonresident alien for tax purposes and the work is authorized, first request a refund from your employer. If you cannot obtain one, contact the IRS using Form 843 and Form 8316.
• Do I pay FICA while on OPT? If you are a nonresident alien for tax purposes, practical training is among the exempt types of work. You pay FICA once you become a resident.
• I work with H-1B status. Am I exempt? No. H-1B is not among the exempt statuses.
• My spouse has F-2 status. Will they pay taxes if they work? Yes. Employment by individuals in F-2, J-2, M-2, and Q-3 status is subject to Social Security coverage.
• I am self-employed and a nonresident alien for tax purposes. Do I pay self-employment tax? No. Nonresident aliens do not pay this tax. You pay it once you become a resident.
• My Turkish company sent me to the U.S. Will I pay contributions to both countries? Because there is no agreement, FICA generally applies in the U.S. Coverage under Article 5/1-(g) may also arise on the Türkiye side.

• Form 843 – claim for refund (PDF)
• Form 8316 – supplemental information form for F, J, and M visa holders (PDF)
• IRS Publication 519 – U.S. Tax Guide for Aliens (PDF)
• IRS Publication 15 – Employer's Tax Guide (PDF)
• Schedule SE – self-employment tax (PDF)
• IRS Topic 751 – tax rates