A student is exempt from Social Security and Medicare tax when holding what visa?

A student holding an F, J, or Q visa is typically exempt from Social Security and Medicare taxes under certain conditions. These visa categories facilitate study and internship opportunities for foreign students and researchers in the United States.

The F visa category is for academic students, the J visa is designed for exchange visitors, including those on academic programs, and the Q visa is specific for certain cultural exchange programs. The exemption primarily applies to those who are in the U.S. on these visas, provided they are non-resident aliens for tax purposes, which often is the case during their initial years of study or work.

This exemption from Social Security and Medicare taxes helps to alleviate the financial burden on students who are often not engaged in full-time employment and may rely on limited income from teaching or assistantship roles while focusing on their education. It's important to note that once a student is considered a resident alien for tax purposes, or if they have worked for an extended period, they may become subject to these taxes.

In contrast, other visa types that do not fall under these categories do not provide the same tax treatment. This is what solidifies the choice of F, J, or Q as correct, acknowledging the specific circumstances under which these individuals can be exempt from Social Security