{"id":1265,"date":"2009-07-10T20:36:50","date_gmt":"2009-07-11T00:36:50","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=1265"},"modified":"2009-07-10T20:36:50","modified_gmt":"2009-07-11T00:36:50","slug":"question-of-the-week-is-a-non-student-holding-a-j-1-visa-exempt-from-fica-tax-withholding","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/07\/question-of-the-week-is-a-non-student-holding-a-j-1-visa-exempt-from-fica-tax-withholding\/","title":{"rendered":"Question of the Week: Is a Non-student Holding a J-1 Visa Exempt from FICA Tax Withholding?"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">This week\u2019s question comes from Norma, an HR manager. I know that students with J-1 visas are exempt from FICA tax withholding in certain circumstances. We hired a non-student with a J-1 visa. Is a non-student holding a J-1 visa exempt from FICA tax withholding? Answer: Non-resident aliens are exempt from paying FICA tax, variously known as social security tax, Medicare tax, or OASDI. <\/span><span style=\"font-family: Verdana; font-size: 10pt;\">Foreign scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other non-students in J-1 nonimmigrant status who have been in the United States less than two calendar years are <span style=\"color: black;\">considered non-resident aliens during the first two calendar years of physical presence in the United States. After two years of physical presence, a non-student is considered a resident alien and therefore is subject to FICA tax withholding. Therefore, non-students with a J-1 visa are exempt from FICA tax during their first two years of physical presence and subject to FICA tax withholding thereafter. As with students, physical presence for non-students is tested on a calendar year basis; therefore, entry into the United States on December 31 is counted as presence in the United States for one calendar year. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\"><span style=\"color: #800080;\">Vision Payroll<\/span><\/a> if you have any questions on FICA tax withholding for J-1 visa holders.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>This week\u2019s question comes from Norma, an HR manager. I know that students with J-1 visas are exempt from FICA tax withholding in certain circumstances. We hired a non-student with a J-1 visa. Is a non-student holding a J-1 visa exempt from FICA tax withholding? Answer: Non-resident aliens are exempt from paying FICA tax, variously [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[73,963,177,967,551,44,178],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1265"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=1265"}],"version-history":[{"count":2,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1265\/revisions"}],"predecessor-version":[{"id":1267,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1265\/revisions\/1267"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=1265"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=1265"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=1265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}