Should FICA have been withheld?

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?

Reply to
C
Loading thread data ...

On Monday, February 17, 2014 8:54:11 PM UTC-5, C wrote:T

This is correct. Students working for the school they attend are exempt.

Phil Marti VITA/TCE Volunteer Clarksburg, MD

Reply to
Phil Marti

This is correct. Students working for the school they attend are exempt.

============They are also exempt if they are working for a private foundation wholly owned by the school they attend.

Reply to
D. Stussy

BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.