S5 Blog: CPT Paychecks: SSN, Taxes and FICA for F-1 Students

 Quick answer. You need an SSN to be paid, not to get CPT. CPT wages are taxable. Most F-1 students are exempt from Social Security and Medicare (FICA) taxes for their first five calendar years in the US.

SSN: apply at a Social Security office once CPT is on your I-20, with your passport, I-94, I-20 and offer letter (some offices also want a DSO letter). You can usually start payroll while it's pending.

Income tax: your employer withholds income tax, and you file a US tax return each year, usually as a nonresident for tax purposes in your first five calendar years.

FICA: if Social Security and Medicare appear on your pay stub and you believe you're exempt, ask payroll to correct it.

Tax help: we're not tax advisors. Start with your school's international office or a tax professional who works with nonresidents.

Next step: check your first pay stub, and keep it with your I-20.