Who is exempt from FICA
US law exempts nonresident aliens on F-1, J-1, M-1 and Q-1 visas from Social Security and Medicare tax on work allowed by their visa. That covers on-campus jobs, Curricular and Optional Practical Training (CPT and OPT), Work and Travel jobs, au pair stipends and J-1 internships and research.
The exemption ends when you become a resident for tax purposes. For most students that is after five calendar years in the US, and for J-1 non-students after two. H-2B, H-1B and most other workers pay FICA like US workers.
How to check your W-2
- Box 4 shows Social Security tax: 6.2% of your wages.
- Box 6 shows Medicare tax: 1.45% of your wages.
If you were exempt and these boxes show amounts, you can claim them back. Use our FICA refund checker to confirm.
Step 1: ask your employer
The fastest route is your employer's payroll office. Send a short email with your visa type, your arrival date and a copy of your visa and DS-2019 or I-20. Ask them to refund the FICA and issue a corrected W-2 (Form W-2c). Many employers fix it within a few weeks.
Step 2: claim it from the IRS
If the employer refuses, doesn't answer or has closed, you claim directly from the IRS. You need:
- Form 843, Claim for Refund and Request for Abatement.
- Form 8316, stating that your employer won't refund the tax. If you can't get a statement from the employer, explain what you tried.
- Your W-2 and a copy of your visa, I-94, DS-2019 or I-20, and your EAD card if you worked on OPT.
- Your Form 1040-NR for that year, if you filed one.
Nonresidents mail the claim to the IRS center in Ogden, Utah. You have three years from the April 15 after the tax year to claim.
How long it takes
Employer refunds take a few weeks. IRS claims on Form 843 usually take 4 to 6 months, sometimes longer in the spring. Tax From US prepares the FICA claim for $29.95 on your own: we prepare the forms, the letter to your employer and the list of what to attach, and you mail the envelope. Or $69.95 with an expert: we check your case, assemble the package and mail it to the IRS for you.
Check your refund now
Enter your W-2 numbers. The estimate updates as you type.
Frequently asked questions
Do I pay Social Security tax on OPT?
Not if you are still a nonresident alien. Most F-1 students in their first five calendar years in the US are nonresidents, so OPT wages are exempt from FICA.
My employer says I must pay FICA. Who is right?
If you are a nonresident on an F-1 or J-1 visa doing work allowed by the visa, the exemption is in the law. Show payroll IRS Publication 519, which explains it.
Can I get FICA back for past years?
Yes, for up to three years after April 15 of the year after the tax year.
This guide is general information based on IRS publications and form instructions as of November 2026. It isn't tax advice for your situation. Rules change, so our tax experts check every return before filing.