Employees in O-1 status are subject to Social Security tax (OASDI and MEDICARE). O-1 status employment is also subject to federal and state income tax, unless tax exemption is specifically provided by treaty or convention. Employees in O-1 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 O-1 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.