Working in the US - International Visitors and US Taxes

IF YOU HAVE NO INCOME: All individuals present in the U.S. in F-1, F-2, J-1, or J-2 nonimmigrant status must file Form 8843, even if they received NO income during the previous year.

If you are filing a Form 1040-NR, attach Form 8843 to it. Mail your tax return by the due date to the address shown in your tax return instructions.

If you don’t have to file a tax return, mail Form 8843 to: Department of the Treasury, Internal Revenue Service Center,

Austin, TX 73301-0215 IRS Publication 519 US Tax Guide for Aliens provides details of tax requirements for International Students and other non-US residents. International Students and Scholars are, in most cases, exempt from Social Security and Medicare taxes. See "Nonresident Alien Students" for specific information about this exemption.

If you have been employed and these taxes were withheld, you should bring it to the attention of the employer's Payroll Office.

If your employer has incorrectly withheld Social Security and Medicare taxes and will not refund them, you can apply for a refund yourself. 

Claim form for tax refunds: 

Form 843 Instructions for Form 843 

Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa:

Form 8316