The Internal Revenue Procedure 2005-11 sets forth the standards that are used to determine whether student-employees are eligible for the student FICA exemption.
This is not reported on the individual tax return, but is reflected on Form W-2 Wage and Tax Statement and on the school's employment tax returns filed with the IRS. The employer does not withhold FICA taxes from your wages and is not required to pay the employer's portion of FICA tax.
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