A: J-2 visa holders are generally not exempt from FICA and are fully liable for Social Security and Medicare taxes on any wages earned in the U.S. This is because J-2 visa holders have not entered the U.S. primarily for training, teaching, or research.
However, if a J-2 visa holder is employed in a role exempt from Social Security and Medicare taxes under the tax code, the exemption still applies.
Example: Wages paid to a J-2 teacher working at a state university may be exempt from Social Security and Medicare taxes if the state has not opted for Social Security and Medicare coverage for state employees under Section 218 of the Social Security Act.