 The employer issues a Form W-2 at the end of the year documenting the total income and withheld federal and state taxes.This total amount across all employers is filled in by the student on Line 7 of the Form 1040 (if a resident for tax purposes) or Line 8 of Form 1040NR (if not).Nonresidents in F status are not required to pay Social Security or Medicare taxes for employment that falls within their status, including both on-campus employment and employment through Curricular Practical Training and Optional Practical Training.