Social Security and Medicare (FICA) Payroll Tax Exemption

Employees may be exempt from the withholding of Social Security and Medicare payroll (FICA) taxes if they have an F-1 or J-1 visa. Purdue University uses a web-based tax compliance system, called Glacier, to determine the correct tax withholding for non-resident aliens.

The Central Tax group will send the employee the link to create his/her Glacier account. The non-resident alien will complete their Glacier record and send all Glacier and the required immigration document copies to the West Lafayette Central Tax Department. The address where to send the documents to is printed on Page 2 of the Glacier printed forms.

•  Student FICA (Social Security and Medicare) Payroll Tax Exception:https://www.irs.gov/government-entities/federal-state-local-governments/student-fica-exception
•  Foreign student liability for Social Security and Medicare taxes:  https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes
•  Alien liability for Social Security and Medicare taxes of foreign teachers, foreign researchers and other foreign professionals: https://www.irs.gov/individuals/international-taxpayers/alien-liability-for-social-security-and-medicare-taxes-of-foreign-teachers-foreign-researchers-and-other-foreign-professionals