What are the guidelines for a student to be exempt from FICA (social security and medicare tax)?
Per Internal Revenue Code, Revenue Procedure 98-16, the following eligibility requirements apply for students working in University employ: • Undergraduate students, defined by Department of Education regulation 34 C.F.R. 674.2 (1997), enrolled in a minimum of half-time, in accordance with the Department of Education regulations are eligible for exemption for FICA taxes. Department of Education regulations state that half-time is as defined by each campus in the undergraduate course catalog. • “Graduate” or “professional” student means a student enrolled at an institution of higher education for the purpose of obtaining a degree, certificate, or other recognized educational credit above the baccalaureate level, or enrolled in a program leading to a professional degree; has completed the equivalent of at least three years of full-time study at an institution of higher education, either prior to entrance into the program or as part of the program itself, and is not a postdoctoral fellow,
