Work performed by some non-resident aliens who visit the United States (U.S.) for a limited period of time may not be covered for Social Security purposes. F-1, J-1, M-1, Q-1 and Q-2 visa holders performing work connected to their studies or for the purpose of their visit to the U.S., are not covered by Social Security.

The Department of Homeland Security (DHS) provides aliens legally entering the U.S. with their visa classification and, those classifications identify the reason and/or purpose the individual is in the U.S.:

F-1: An academic student.
J-1: Exchange visitor (i.e., student, trainee, teacher, professor, research assistant, scholar or leader in a field of specialized knowledge or skill).
M-1: A vocational student.
Q-1: Individual admitted to the U.S. specifically to participate in a cultural exchange program.
Q-2: Visitor under the Irish Peace Process Cultural and Training Program Act (1998).

Note: If an F-1, J-1, M-1, Q-1 or Q-2 student or exchange visitor performs work which is not connected to the purpose for which they were admitted to the U.S., that work is covered by Social Security, unless otherwise specifically excluded by law. Such work is covered regardless of whether the work is authorized by the Department of Homeland Security (DHS) or not.

Also, the Internal Revenue Service is responsible for determining whether earnings from any work are subject to Social Security (FICA) taxes. Questions regarding FICA taxes should be referred to the IRS. You can direct your questions to the IRS by: Calling their toll-free number, 1-800-829-1040; or Calling or visiting any local IRS office; or Writing to the national address of the IRS which is: Internal Revenue Service 1111 Constitution Avenue NW Washington, D.C. 20224; or Accessing their web site at http://www.irs.gov