Hi, I have a question regarding SSN and Medicare Tax. I am holding OPT right now.
Do I responsible to pay SSN and Medicare Tax if I am on OPT? Because my employer
Deduct my paycheck for that. If I am not responsible, is there any legal document that
I can show my HR to exempt me from these tax?

Thank You

Social Security (6.2%) and Medicare (1.45%) taxes are FLAT taxes that are deducted from your salary at the rates indicated, then paid to the IRS by your employer.

Other than noting the amount being withheld, you need do NOTHING ELSE regarding this tax, unless you have MORE than one job, in which case you may be entitled to a refund of Social Security taxes if your combined income from the jobs exceeds $97,400.

Now, while on OPT, you are still under your F-1 visa, which normally means you should be EXEMPT from Social Security and Medicare taxes. This exemption does NOT apply if you arrived in country on your F-1 visa BEFORE 1 January 2003.

If you qualify for the exemption, tell your HR department to contact the Department of Homeland Security visa section to determine if you are exempt from these taxes. Once they determine that you are exempt, they should refund the improperly-withheld taxes.

If they do not and you believe that you ARE exempt, ask for the refund. If they refuse, get the refusal in writing, then request a refund yourself using Form 843 and sending the documents listed on page 48 of IRS Pub 519.

If you need help with the submission of Form 843, contact me at the email address below.