It is true F1 student are treated as Residence Alien and should not be withheld SS and Medicare. It depends upon Univeristy to University, how they treat you? I have seen Iowa State University not only withholding Federa, state, SS and medicare but also retirement fund. (in that case 0nce s/he is out of school all retiement fund withheld was refunded. As per tax law such fund are treated as withdrawn and should be rollover within 3 month other wise not only treated as income, but also has to pay 10% for early withdrawal.)