Office of Human Resources - Payroll
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IRS Publication 519 - ASU Foreign Visitors
Tax Guide
FICA Exemption for Students
MORE INFO |
The student FICA exception does not apply to services performed by an individual who is not enrolled in classes during school breaks of more than five weeks (including summer breaks of more than five weeks), other than services described in section 7.04. See Rev. Rul. 72-142, 1972-1 C.B. 317, and Rev. Rul. 74-109, 1974-1 C.B. 288. These regulations take precedence over any type of handbooks or documentation students may have received.
The Office of Human Resources must follow the IRS regulations in regards to FICA Exemptions.
FICA status per pay period |
FICA status per pay period |
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| FICA | PAY PERIODS | FICA | PAY PERIODS | |
| EXEMPT | 5.18.09 – 5.31.09 | EXEMPT | Pay Periods 5.18.09 – 6.14.09 (if enrolled in Spring 2009) |
|
| EXEMPT | 6.1.09 – 6.14.09 | Subject to | Pay Periods from 6.15.09 – 6.28.09 (more than 5-week break) |
|
| EXEMPT | 6.15.09 – 6.28.09 | EXEMPT | 6.29.09 – 7.12.09 | |
| EXEMPT | 6.29.09 – 7.12.09 | EXEMPT | 7.13.09 – 7.26.09 | |
| EXEMPT | 7.13.09 – 7.26.09 | EXEMPT | 7.27.09 – 8.9.09 | |
| Subject to | Pay periods from 7.27.09 – 8.23.09 | Future FICA Status is based on enrollment for Fall 2009. | ||
| Future FICA Status is based on enrollment for Fall 2009. | ||||
If a student is enrolled in a summer 8-week Session, then they are Exempt from 6/1/09 – 7/23/09.
Future FICA Status is based on enrollment for Fall 2009.
If a student is not enrolled in any Summer Sessions, they are subject to FICA from 6/15/09 – 8/23/09.
Future FICA Status is based on enrollment for Fall 2009.