[Juliaaan]

Hello,

I have just read on this website that people performing curriculum practical training are not subject to paying taxes (Social Security & Medicare) while on J1 visa.

I'd like to know if the rule applying for CPT is the same as for internships?

Can the employer pay a non-resident alien intern on a j-1 visa as a contractor, so without holding any taxes?

Thanks for answering.

[Juliaaan]

Probably just got my answer here:
https://www.askmehelpdesk.com/taxes/...ip-219133.html

[AtlantaTaxExpert]

Yes, the link you cite has the correct answer, which is that, while on CPT, you are EXEMPT from FICA (Social Security & Medicare) taxes.

[Juliaaan]

My question was actually about internships, not CPT.
But perhaps is it the same rule that applies?

I should have written it that way:
"I'd like to know if the rule applying for internships is the same as for CPT?"

[AtlantaTaxExpert]

For international students, internships are considered to be CPT, so the answer applies: you are exempt from FICA taxes.