ｆｏｕｎｄ　ｉｔ：

TAX WITHHOLDING

(International Students & Visitors)

BASED ON INTERNAL REVENUE SERVICE (IRS)

PUBLICATION 515

Social Security and Medicare Tax

Any student who is enrolled and regularly attending classes at a school may be exempt from social security and Medicare taxes on pay for services performed for that school. A nonresident individual temporarily in the United States as a nonimmigrant on an F1, J1, M1, or Q1 visa is not subject to social security and Medicare taxes on pay for services performed to carry out the purpose for which he/she was admitted to the United States for a period of no more than 5 calendar years (if F1) or 2 years (if J1).

http://access.nku.edu/payroll/taxwithholdingintern'lstud.htm