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
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?