FICA taxes are federal Medicare and Social Security taxes. The IRS permits certain students to be exempt from paying FICA when they work at the college they are attending (Internal Revenue Code 3121(b)(10)). To be exempt from paying FICA, a student must be in a student worker title and be enrolled as follows:
Must be enrolled in at least 6 hours in the fall and spring. Must be enrolled in at least 3 hours during the summer.
Must be enrolled in at least 5 hours in the fall and the spring. Must be enrolled in at least 2 hours in the summer.
Subject to the same Immigration and Naturalization regulations which requires them to maintain a full time course load and work no more than 20 hours per week when school is in session. International students attending the university can work up to full time when school is not in session; i.e. summer and holidays [Title 8 Code of Federal Regulation 214.2(f)(9)(i)], if they intend to register for the subsequent academic term. However, when an international student meets substantial presence, they become a resident alien for tax purposes and could be subject to FICA taxes.
Payroll Services will not process FICA refunds for the following situations:
Note: Independent Study and other courses taught off campus may not be eligible hours for total credit hours to be exempted from FICA.
International students that are not residents of the U.S. have unique income tax requirements. The International Employees & FICA page for the Norman Payroll Services or can provide basic information about forms and documents. These students should NOT use Turbo Tax or other self-filing services meant for U.S. residents and U.S. citizens. They should contact a professional tax filing specialist to complete their tax forms.
