> ## Documentation Index > Fetch the complete documentation index at: https://docs.bolto.com/llms.txt > Use this file to discover all available pages before exploring further. # Special Tax Situations > F-1/OPT and nonresident aliens, interns, founders paying themselves, employees who move states, and state programs. Read this when an employee's tax treatment isn't the default: visa holders, interns, founders, employees who move states, or employees with specific exemptions. Bolto doesn't give tax advice. For anything beyond the cases below, the employee should talk to a tax professional, and Bolto will apply what that professional recommends. *** ## F-1 OPT, J-1, and other nonresident aliens Employees on F-1 (including OPT and CPT) or J-1 status who are nonresident aliens for tax purposes are usually exempt from Social Security and Medicare (FICA), both the employee and employer share. They're also often exempt from some state programs, for example California SDI, SUI, and ETT. Their federal income tax is calculated differently too: the W-4 should be marked NRA and the standard deduction doesn't apply. **What to do in Bolto:** 1. The employee completes onboarding and their W-4 as normal. The in-app W-4 doesn't have an NRA checkbox yet. 2. Email support (or post in your Slack channel) with the employee's name, visa type, and the exemptions that apply. Attach their I-20 or DS-2019 if asked. 3. Bolto's tax team applies the FICA exemption and NRA withholding on the back end and confirms. Do this before their first payroll. Reversing FICA that was already withheld takes an amended return and a refund to the employee. **If their status changes mid-year** (for example OPT to H-1B), tell Bolto the effective date. FICA applies from that date forward and Bolto splits the year correctly. Interns on CPT follow the same rules. ## Interns * Add interns as regular employees with the right pay type (usually hourly) and exemption status (usually non-exempt). * Non-exempt employees log timesheets and can't be in an Auto-Pay group. Don't mark an intern exempt just to get Auto-Pay. It turns off their overtime calculation. * Overtime is calculated under federal rules by default. Daily overtime rules in states like California are available in limited preview. Ask support whether they're on for your company before relying on them. ## Founders paying themselves * Founders of a C-corp who work in the business are employees. They should be on W-2 payroll, not paid as contractors. * You can change your own salary from your employee profile's compensation settings. The change applies from the next drafted payroll. If the group is on Auto-Pay, the next run pauses for manual approval. * If you've worked without pay and want to pay yourself for past periods, see [Off-cycle payroll](/payroll/off-cycle-bonuses-commissions#common-cases). Payroll approved after December's last deadline is taxed in the new year. * Founders need a Form I-9 too, within three business days of starting work. See [I-9 verification](/hiring/i9-verification). ## Employees who move states Taxes follow where the employee works, not where the company is. When someone moves: 1. Add a work location in the new state under **Organization → Work locations** if you don't have one. 2. Update the employee's primary workplace on their profile. 3. Register in the new state if you haven't. See [State registrations](/payroll/State-Registrations-and-IDs). 4. Check that their next paystub shows the new state's taxes. If it doesn't, email support before approving. A long stay in another state can also create a registration requirement. If an employee will work from another state for more than a few weeks, ask support. ## State programs with their own setup Some states run employer programs that need extra setup: Washington Paid Family & Medical Leave and WA Cares (which uses a quarterly effective date), Minnesota Paid Leave, Massachusetts PFML, and others. Bolto handles the payroll side. Some programs also require you to name an administrator with the state. Bolto tells you when that applies. ## Employees who ask for zero withholding An employee can claim exemption from federal income tax withholding on their W-4 only if they meet the IRS criteria. Bolto applies whatever the W-4 says. FICA can't be waived by request. It's only exempt in the visa cases above. ## Green card or status changes When an employee's work authorization changes, for example they get a green card, they should update their Form I-9 documents. Email support so the record is updated and any tax treatment changes from the right date. This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.