FICA Tax Exemption

F-1 students on OPT or CPT are generally exempt from Social Security and Medicare (FICA) taxes for a defined period — typically the first 5 calendar years of presence in the U.S. The exemption applies under IRC § 3121(b)(19) as long as the student is classified as a nonresident alien for tax purposes. After 5 years, the Substantial Presence Test may reclassify you as a resident alien subject to FICA.