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Requirements for FICA Tax Exemption

Employee FICA tax exemption is checked each pay period for every employee.  The following criteria are used to determine if the employee qualifies for the exemption.

For faculty or staff employees

One of the following must be met:

1. If the employee has a valid F1 Visa then the exemption is good for 5 calendar years from the time of entry into the United States, including the year of entry
2. If the employee has a valid J1 Visa the exemption is good for 2 calendar years from the time of entry into the United States, including the year of entry.

For student employees

A Visa or a student FICA exemption from tax will apply if the employee meets one of the following criteria:

1. If the employee has a valid F1 Visa then the exemption is good for 5 calendar years from the time of entry into the United States, including the year of entry.
2. If the employee has a valid J1 Visa the exemption is good for 2 calendar years from the time of entry into the United States, including the year of entry.
3. Undergraduate student employees must be enrolled in at least 6 credit hours for Fall, or Spring semesters, or at least 3 credit hours in Summer I or Summer II sessions and hold no faculty or staff positions.
4. Graduate students must be enrolled in at least 3 credit hours for Fall, or Spring semesters, or at least 2 credit hours in Summer I or Summer II sessions and hold no faculty or staff positions.

This exemption review will occur every pay period and will be based on the last day of the pay period except for those pay periods that may cross over or fall in between two semesters.

For pay periods that either include 2 semesters/sessions or pay periods that fall entirely in between two semesters/sessions, both the previous semester/session and the new semester/session will be reviewed for enrollment levels.  The semester/session that has the most favorable impact to the student will be used in determining his/her exemption.

This exemption may only be good for one pay period if the exemption was based on the previous semester/session enrollment level. 

Please Note: Payroll makes every attempt to apply this tax exemption automatically. It is the employee's responsibility to notify Payroll if they are eligible for a Visa tax exemption. The employee must make this notification to Payroll in person bringing with them their Visa or any other pertinent paperwork.

Refunds for FICA taxes already withheld will be the responsibility of the employee.  Information can be found on page 49 of IRS publication 519 (available at www.irs.gov).