If you employ someone with a employment authorization card who is in the country under a student visa do you withhold FICA taxes

You should withhold as you would with any other employee. THESE COMMENTS ARE NOT LEGAL ADVICE. They are provided for informational purposes only. Actual legal advice can only be provided after consultation by an attorney licensed in your jurisdiction. Answering this question does not create an attorney-client relationship or otherwise require further consultation.

I agree the normally nonresident aliens working in the United States are subject to FICA taxes. However, there are certain exceptions, such as when an F student visa holder works on campus in a function authorized under the F visa status -- such students are not subject to FICA taxes. The full list of exemptions is here: http://www.irs.gov/businesses/small/international/article/0,,id=131635,00.html Legal disclaimer: If you found this information helpful, check the “thumbs up” button. This information is not intended to create an attorney-client relationship and is provided for general informational purposes only pursuant to the .com community guidelines.