Canadian working in US on TN Visa - Social Security Tax exempt?

[grrrrraham]

Hey guys just a quick question and wondering if I'd be exempt at all from paying Social Security tax as a short term contractor in the states? I'm a Canadian resident/citizen working in the states for four months on a TN visa. I am moving back in December.

Thanks!

[nelsona]

If you are paid as an employee of the US firm (Ie. W-2) then yes you are subject to SS and Medicare. If you are paid in other manners (1099 or corp-to-corp), you are exempt from SS and Medicare.

[nelsona]

In fact if you are not paid as an employee, you are exempt from IRS tax altogether.