Participation in the Social Security program is mandatory with respect to the payment of Social Security taxes. Unless specifically exempt by law, everyone working in the United States is required to pay Social Security taxes on earnings from employment. These earnings are subject to Social Security tax without regard to the citizenship or place of residence of either the employer or the employee.

The authority for the collection of taxes, including Social Security taxes, is found in the Internal Revenue Code, not the Social Security Act. (See sections 3101(a) and 3102(a) of the Code.) Social Security suggests that you direct any questions you may have about tax liability to that Agency for consideration. The address is:

Internal Revenue Service
1111 Constitution Avenue NW
Washington, D.C. 20224.