Do SS & Medicare taxes apply on PhD student stipends?

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InquilineKea
Posts: 301
Joined: Sun Mar 21, 2010 9:07 pm

Do SS & Medicare taxes apply on PhD student stipends?

Postby InquilineKea » Wed Mar 28, 2012 5:53 pm

We're discussing this issue over at http://forum.thegradcafe.com/topic/3051 ... ge__st__20

FICA (Social Security and Medicare) taxes do not apply to service performed by students employed by a school, college or university where the student is pursuing a course of study. Whether the organization is a school, college or university depends on the organization’s primary function. In addition, whether employees are students for this purpose requires examining the individual’s employment relationship with the employer to determine if employment or education is predominant in the relationship.


http://www.irs.gov/charities/article/0, ... 63,00.html
https://en.wikipedia.org/wiki/Federal_I ... e_students

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I'm just wondering - is this true for people on this forum? Also, how do tax exemptions apply for students on fellowships that come from the specific school?

bfollinprm
Posts: 1197
Joined: Sat Nov 07, 2009 11:44 am

Re: Do SS & Medicare taxes apply on PhD student stipends?

Postby bfollinprm » Wed Mar 28, 2012 7:26 pm

I pay payroll taxes, but not on the fellowship portion of my stipend.




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