What you need to know When you are an international student in the U.S. on a non-immigrant visa (such as F-1, J-1 or M-1) and you are considered a nonresident alien for U.S. tax purposes , you may qualify for an exemption from the payroll taxes known as FICA (the Social Security and Medicare taxes) on wages paid to you for services performed in the U.S. under certain conditions. Here’s a breakdown of the key elements: status, how to avoid withholding, and what to do if taxes