Employees in H1B status are subject to Social Security tax (OASDI and MEDICARE). H1B status employment is also subject to federal and state income tax, unless tax exemption is specifically provided by treaty or convention. Employees in H1B status may also qualify for resident status for tax purposes if they meet the "substantial presence" test. Employees are required to contact the Nonimmigrant Tax Specialist (404/727-7889) for tax information and to complete tax withholding forms. Departing aliens in H1B status are formally required to obtain a sailing (exit) permit from the Internal Revenue Service, 401 West Peachtree Street, Room 270, Atlanta. The telephone number is 404/331-6212.