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Student FICA Exception Information

Minnesota State Colleges & Universities Student FICA Tax Exemption Guidelines

Student Employee FICA Hire Form - Sample

FICA Guidance for Student Employees Regularly Working over 60 Hrs per Pay Period

Graduate Student Workers Enrollment & FICA(.wrd)

Associating Academic Terms to Pay Periods in ISRS Student Payroll(.wrd)

The complete text of the Student FICA Exception can be found in the Code of Federal Regulations (CFR) Title 26 Internal Revenue, Part 31, Section 3121(b)(10)-2.

Revenue Procedure 2005-11: Sets forth generally applicable standards for determining whether services in the employ of certain schools, colleges or universities performed by a student qualify for the exception FICA tax provided under 3121(b)(10) of the Code (Student FICA exception).