My daughter, who is a full-time undergraduate student in a degree program at a university, has been working for a professor doing research part-time, 8 hours a week or so, and been getting paid $8/hr.
She got a W2 from the university, and they withheld Federal and state income tax, but did not withhold any FICA tax.
Should they have? If not, why not? Is there something that exempts a job like this from FICA?
I already filed her taxes, and assumed that the school knows what they are doing, but now I am questioning that.
This is in South Carolina, if it matters.
========================================= MODERATOR'S COMMENT: Is this a public college which opts out of FICA?