Provides guidelines, based on the Internal Revenue Code, and IRS regulations and directives, for determining whether a student’s service in the employ of the University qualifies for an exemption from FICA taxes imposed on wages. This policy is intended to inform University employees and others about relevant tax issues; it does not constitute legal or tax advice. The University Office of Payroll Services is prohibited from giving University employees legal or tax advice.
Student FICA Tax Exemption
The College at Wise
Human Resource Management
Vice President and Chief Financial Officer