[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-301827-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-301827-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","memorandum-exemption-requirements-from-social-security-and-medicare-taxes","MEMORANDUM - Exemption Requirements from Social Security and Medicare Taxes","","Memorandum to all New Mexico state agency payroll and personnel administrators outlining IRS-based exemption requirements that allow certain F, J, M, or Q visa holders temporarily present in the U.S. to avoid withholding of Social Security and Medicare taxes. It specifies three conditions for determining eligibility for refund processing when taxes were erroneously withheld and provides best-practice recommendations, including correct Form W-4 completion for nonresident aliens, SHARE HCM data entry responsibilities, and documentation retention. It also notes required visa, I-9, and OPT/CPT support and instructs staff to withhold if documentation is missing.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/letters/","Letters",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/memorandum-exemption-requirements-from-social-security-and-medicare-taxes/301827/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/memorandum-exemption-requirements-from-social-security-and-medicare-taxes/301827.png","ImageObject",442,249,{"name":42,"@type":43},"Bintang","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What are the three requirements for an employer to determine exemption/refund eligibility for Social Security and Medicare taxes for F, J, M, or Q visa holders?","Question",{"text":62,"@type":63},"The employee must have a valid F/J/M/Q visa for the employment period, be a nonresident alien for income tax purposes (in the U.S. for less than 5 years), and be paid for services performed to carry out the purpose for which they were admitted to the U.S.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How should nonresident aliens complete Form W-4 for this exemption situation?",{"text":67,"@type":63},"The IRS Notice 1392 instructs nonresident aliens to write “nonresident alien” or “NRA” on line 6 of Form W-4 and check “single” on line 3 regardless of marital status.",{"name":69,"@type":60,"acceptedAnswer":70},"What documentation must the employing agency retain to support an exemption determination, and what happens if it is missing?",{"text":71,"@type":63},"The agency should retain copies relied upon for its determination, including the employee’s W-4, I-9, visa type (F/J/M/Q), I-94, and OPT or CPT certification. If the required documentation for visa and OPT/CPT authorization is not provided, Social Security and Medicare taxes will be withheld.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},301827,1790376335,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":115,"slug":116},18,30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":114,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},962085564381,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","STATE OF NEW MEXICO  \n# DEPARTMENT OF FINANCE AND ADMINISTRATIONFINANCIAL CONTROL DIVISION\n\n407 GALISTEO STREETBATAAN MEMORIAL BUILDING,ROOM 166SANTA FE,NEW MEXICO 87501(505)827-3681 FAX(505)827-3692  \nSusana Martinez  \nThomas Clifford,PhD  \nGovernor  \nCabinet Secretary  \nRicky A.Bejarano,CPA,CGMADeputy Cabinet SecretaryState Controller  \n# MEMORANDUM\n\nTo:  All State Agency Payroll and Personnel Administrators  \nFrom:                               ToeynBqumbRicky Bejarano,Deputy Cabinet Secretary /State Controller 14Department of Finance &Administration  \nDate:July 1,2014  \nSubject:Exemption Requirements from Social security and Medicare taxes for holders of  \nF,J,Mor Q visa  \nPursuant to the provisions of the Internal Revenue Service's Publication 15(Circular E)and Publication 515 regarding the exception rule for withholding social security andMedicare taxes as it pertains to holders of F,J,M or Q visa,temporarily in the UnitedStates of America(U.S.),and who receives pay for services performed to carry out thepurpose for which he or she was admitted to the U.S.,the following three requirementsmust be met in order for an employer to make a determination to process a refund in theevent that social security and Medicare taxes was erroneously withheld:  \n·The employee has a valid F,J,Mor Qvisa for the employment period at issue;  \n·The employee was a nonresident alien for income tax purposes(i.e.,the employeewas in the U.S.for less than 5 years);and  \n·The employee received pay for services performed to carry out the purpose forwhich he or she was admitted to the U.S.  \nOutlined below are recommendations for best business practices that will prevent theoccurrence of the event that social security and Medicare taxes are erroneously withheldfor holders of F,J,Mor Q visa who are on internship with the State of New Mexico:  \n1.The employing agency should be cognizant of the fact that the InternalRevenue Service (IRS)requires that nonresident aliens follow special instructions whencompleting Form W-4,Employee's Withholding Allowance Certificate.At the top of page1 of Form W-4,there is a notice stating\"If you are a nonresident alien,see Notice 1392,Supplemental Form W-4 Instructions for Nonresident Aliens,before completing thisform.\"IRS Notice 1392 gives specific instructions regarding how a nonresident alien  \nshould complete a W4.Specifically,the IRS Notice states that nonresident aliens shouldwrite “nonresident alien”or “NRA”on line 6 of the W-4 and check “single”on line 3regardless of the person's actual marital status.Agencies should review Notice 1392 formore detailed information and instructions.  \nEach state agency has primary responsibility for receiving W-4 tax form data and enteringthis information into SHARE HCM(see,6/7/2010 Model Accounting Practices ManualHR 1.1(F),page 363).Accordingly,it is the responsibility of the employing agency toensure that an employee has correctly completed his or her W-4 and that W-4 data iscorrectly entered into SHARE(including any exemptions from withholding).  \n2.The employing agency should be aware that employees with an F,J,MorQ visa may be exempt from withholding for social security and Medicare taxes.Theemploying agency has primary responsibility for determining whether the employeequalifies for the exemption from social security and Medicare tax withholding.If theemploying agency determines that the employee qualifies for the exemption from socialsecurity and Medicare withholding,then the employing agency should make theappropriate entry in SHARE HCM so that social security and Medicare taxes are notwithheld from wages.  \nThe employing agency should retain copies of all documentation it relied on to support itsdetermination that the wages are exempt from social security and Medicare tax withholding(i.e.,the employee's W-4,I-9,Visa (type F,J,M or Q),I-94,and Optimal PracticalTraining(OPT)or Curricular Practical Training(CPT)certification from the employee'ssponsoring educational institut","cbCaitpNmnqWSRWJ","https://ap.wps.com/l/cbCaitpNmnqWSRWJ","pdf",281798,"English","# Memorandum\n## Purpose and refund eligibility conditions\n## Best business practices to prevent erroneous withholding\n## Documentation requirements and contacts","[{\"question\":\"What are the three requirements for an employer to determine exemption/refund eligibility for Social Security and Medicare taxes for F, J, M, or Q visa holders?\",\"answer\":\"The employee must have a valid F/J/M/Q visa for the employment period, be a nonresident alien for income tax purposes (in the U.S. for less than 5 years), and be paid for services performed to carry out the purpose for which they were admitted to the U.S.\"},{\"question\":\"How should nonresident aliens complete Form W-4 for this exemption situation?\",\"answer\":\"The IRS Notice 1392 instructs nonresident aliens to write “nonresident alien” or “NRA” on line 6 of Form W-4 and check “single” on line 3 regardless of marital status.\"},{\"question\":\"What documentation must the employing agency retain to support an exemption determination, and what happens if it is missing?\",\"answer\":\"The agency should retain copies relied upon for its determination, including the employee’s W-4, I-9, visa type (F/J/M/Q), I-94, and OPT or CPT certification. If the required documentation for visa and OPT/CPT authorization is not provided, Social Security and Medicare taxes will be withheld.\"}]","MEMORANDUM - Exemption Requirements from Social Security and Medicare Taxes | PDF",1789785715]