The Federal Insurance Contributions Act (FICA) tax, a kind of payroll tax, is a U.S. employment tax imposed in an equal amount on employees and employers to fund federal programs for retirees, the disabled, and children of deceased workers. The FICA taxes and benefits consist of two parts: Social Security benefits, that include old-age, survivors, and disability insurance while Medicare provides hospital insurance benefits for the elderly and younger people with disabilities. Federal Unemployment Tax Act also known as FUTA provides for payments of unemployment compensation to workers who have lost their jobs.
Info: Nonresident individuals with F-1, J-1, M-1, Q-1 or Q-2 Visa are exempt from paying taxes. If your employer wrongfully withheld FICA taxes from your income you will have to file a FICA refund claim to the IRS. Sprintax Returns can help you prepare such form: https://www.sprintax.com/returns/