Learn the Basics >>
Non – Mason employers may not be aware that certain foreign nationals may be exempt from FICA tax. You will need to inform them if you are exempt from this tax. No special form is available to make the claim; however your employer may be directed to IRS Publication 15, and/or IRS Publication 519 for more information.
Learn about FICA Exemption Criteria >>
The criteria for the FICA exemption under the IRC 3121(b)(19) code is that the individual be:
- A Nonresident Alien for tax purposes
- The primary visa holder in F, J, Q or M status, and
- Working in accordance with the primary purpose of the visa (loosely interpreted by the IRS to mean working legally)