I have gotten a few W-2s for students with wages and withholding in boxes 1 & 2, but nothing in boxes 3 thru 6 for Mdeicare or Social Security. Is this a special exception?
W-2 without Medicare or SS Tax for Students
Feb 25, 2009
4 Replies
It can be. When I was in grad school (early 80's) the rule was that if the student work was a required part of a degree program, it was exempt from FICA/Medicare. It was deemed necessary to include an official-looking letter from the school with the tax return.
I have no idea what the current rules/procedures are.
Steve
Yes. See page 35 of circular E.
Is there any special notification needed on the 1040 so that the IRS does not come after the client for unpaid SS & Medicare taxes?
No. There are many situations where a W-2 does not have social security or medicare wages.
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