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  1. Payroll & Taxes
  2. Taxes
  3. Taxes for Student Workers
  4. Taxes for Student Workers

Taxes for Student Workers

FICA

Student workers are not subject to Social Security and Medicare tax deductions (Student FICA Exemption) for each semester that they are enrolled in a qualifying amount of credits. Therefore, student workers that do not see Social Security and Medicare deductions on their paystub or W-2, should generally not be alarmed.

Out-of-State Students

Students relocating to Texas will generally not have any income taxes deducted from their pay, since Texas does not impose a state income tax. Students working in Texas that see state tax deductions on their paycheck should contact the Tax Department: tax@untsystem.edu.

Form W-4

Student workers will have to fill out a W-4 just like any other employee, and will need to ensure that they follow the applicable W-4 instructions pertaining to their tax status:

  1. U.S. citizen and resident alien student workers will need to follow the standard W-4 instructions.
  2. Non-resident alien student workers will need to fill out and submit the UNT System Foreign National Form, with required attachments. Non-resident aliens are required to follow the IRS’ Notice 1392 instructions and UNT System uses the Foreign National Form to identify non-resident aliens and to ensure that the Notice 1392 instructions are followed. Non-resident aliens should visit Taxes for Internationals for more information.