Student FICA Exception Information

Minnesota State Colleges & Universities Student FICA Tax Exemption Guidelines

Student FICA & the Affordable Care Act (ACA)

Student Employee FICA Hire Form - Sample

FICA Guidance for Student Employees Regularly Working over 30 Hrs per Week

Graduate Student Workers Enrollment & FICA

Associating Academic Terms to Pay Periods in ISRS Student Payroll

The 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).


Colleges and Universities must contact Tax Services prior to refunding Social Security and Medicare taxes to a student employee.