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IRC § 3121(b)(19) / Form 843 / Form 8316

F-1 Student FICA Refund Calculator

Estimate whether Social Security and Medicare taxes may have been withheld in error and estimate the potential refund using current FICA rates and student-exemption rules.

FICA Exemption Evaluator

This is a separate FICA exception and has its own requirements.
Use the wages subject to Social Security and Medicare tax. For a typical W-2, compare Form W-2 Box 3 (Social Security wages) and Box 5 (Medicare wages). Do not automatically use Box 1.
Leave blank to estimate standard employee Social Security and Medicare tax using the applicable annual Social Security wage base and 1.45% Medicare rate. For an actual refund claim, use the amounts actually withheld shown in W-2 Boxes 4 and 6.
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2026 FICA Rates
  • Social Security: 6.2% employee rate, subject to the $184,500 2026 wage base.
  • Medicare: 1.45% employee rate with no wage-base limit.
  • Additional Medicare Tax: 0.9% can apply to wages above the applicable threshold; this simplified estimator does not calculate it.
FICA Exemption Rules
  • 💡 Calendar Years: The student exemption is generally measured using calendar years rather than five consecutive 12-month periods. A year can count even when the student was present for only part of that calendar year.
  • 💡 CPT & OPT: Authorized CPT or OPT employment can qualify for the student FICA exemption when the individual remains a qualifying nonresident alien and the employment is performed in accordance with the applicable visa and immigration rules.
  • 💡 Separate Student Exception: A qualifying student employed by a school, college, or university may have a separate FICA exception under IRC §3121(b)(10), subject to its own requirements.
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👉 Step-by-Step FICA Refund Guide →👉 F-1 Student Employment Rules →👉 Substantial Presence Test Calculator →

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Frequently Asked Questions (FAQ)

Under IRC §3121(b)(19), certain nonresident aliens temporarily present in the United States in F-1, J-1, M-1, or Q status can be exempt from Social Security and Medicare taxes on wages for services performed to carry out the purpose for which the visa was issued, provided the applicable requirements are satisfied. The exemption does not automatically apply to every job or every person holding one of these visa classifications.

For purposes of the substantial presence test, an F-1 student who substantially complies with the visa requirements is generally treated as an exempt individual for up to 5 calendar years, subject to the statutory exceptions and limitations. J-1 teachers, trainees, and other exchange visitors have different rules, including generally a 2-calendar-year limit for certain teacher or trainee categories. FICA exemption and U.S. income-tax residency are related but distinct questions, and a separate student FICA exception can also apply in qualifying school employment.

The student exemption is generally measured by calendar years rather than by five consecutive 12-month periods. A calendar year can count even if the student was present for only part of that year. However, reaching the end of the five-calendar-year period does not by itself establish U.S. tax residency on January 1 of the following year. Residency is determined under the applicable substantial-presence and other tax-residency rules.

If an employer does not provide the full refund of Social Security or Medicare tax withheld in error, an eligible nonresident alien can generally file Form 843 and, where applicable, Form 8316 with the required supporting documentation. IRS guidance includes the W-2, passport visa information, I-94, applicable immigration or school documentation, and an employer statement showing any refund or credit already provided or claimed. The exact supporting documents depend on the circumstances.

Generally, a claim for credit or refund must be filed within 3 years from the date the original return was filed or 2 years from the date the tax was paid, whichever is later, subject to applicable exceptions. The IRS Form 843 instructions provide the current limitation rules.

First, request the refund from the employer that withheld the tax. If the employer cannot or will not provide the full refund, the employee can generally submit a Form 843 claim with the applicable supporting documentation. IRS instructions call for evidence of the tax withheld and, where possible, an employer statement showing any reimbursement or credit/refund already provided or claimed. Form 8316 may also be applicable for a nonresident alien claim.

No. The exemption depends on the person's tax residency, visa classification, authorized employment, purpose of the employment, compliance with immigration requirements, and applicable calendar-year rules. A visa label by itself does not establish the exemption.

Authorized CPT or OPT employment can qualify for the FICA exemption when the individual is otherwise a qualifying nonresident alien student and the services are performed in accordance with the applicable visa and immigration rules. The exemption is not automatic merely because employment is labeled CPT or OPT.

For 2026, Social Security tax applies at 6.2% to employee wages up to $184,500. Medicare tax is 1.45% with no wage-base limit. This calculator uses the applicable Social Security wage base when estimating standard FICA.

Potentially. IRC §3121(b)(10) provides a separate student FICA exception for qualifying students employed by a school, college, or university where the student is pursuing a course of study. The requirements are different from the nonresident-alien student exemption, and off-campus employment generally does not qualify under this exception.

No. It is an estimator. Final eligibility depends on immigration status, U.S. tax residency, prior exempt years, the nature and authorization of the employment, the employer relationship, and other facts. The IRS and employer refund procedures should be followed for an actual claim.
Official IRS References

• IRS Foreign Students and Social Security Tax Exemption: irs.gov/foreign-students-fica
• IRS 2026 Form 941 Instructions — Social Security Wage Base: irs.gov/form941
• IRS Form 843 Instructions: irs.gov/form843
• IRS Student Exception to FICA Tax: irs.gov/student-fica-exception