Tax Exemption

Did you know? Being a student does not automatically exempt you from having to pay taxes. In fact, your earnings are subject to both federal and state income taxes. Plus, if you work during the summer, you’ll also have Social Security and Medicare taxes (also commonly referred to as FICA taxes) withheld from your paychecks.

Summer: If you are enrolled in a summer course, you may be exempt from FICA if you meet the minimum enrollment standards. More details for summer 2025 will be available soon.

Exemption from Federal Income Tax Withholding

United States citizens and permanent residents who qualify may claim exemption from Federal income tax withholding by completing Form W-4. Determine your eligible exemptions carefully, paying particular attention to the instructions under “Exemption from Withholding” at the top of the form.

You need to complete a new W-4 every year only if you have claimed exempt. Domestic students may update their W-4 tax status at any time via the Update Tax Information option on the Work Tab of the StudentLink.

Student Employment and Payroll staff may not give advice on completing Form W-4.

Exemption from Massachusetts State Income Tax Withholding

If you are not a resident of Massachusetts, submit Form M-4 to stop state taxes from being withheld from your earnings. Domestic students may update their M-4 tax status at any time via the Update Tax Information option on the Work Tab of the StudentLink.

International Students

If you are an international student, you are subject to both federal and state income taxes. However, if you’re from a country that has a tax treaty with the United States, you may be eligible to exempt a portion of your earnings from taxes. Visit Tax Information for International Students for more information.

FICA Exemption

Academic Year

If you are enrolled for six or more credits and are working on campus during the academic year, you are exempt from FICA (Social Security and Medicare) deductions. Additionally, graduate students who are enrolled in an academic semester with a full-time certification and who are working on campus are exempt from FICA deductions.

Summer

FICA is withheld from all students working on campus during the summer. However, if you meet one of the following criteria, you will receive a FICA refund in late June or October, depending upon when you met the criteria.

• A graduate student enrolled in an 11-week research course with a full or part-time certification code in SUM1.
• A graduate or undergraduate student enrolled in an 11-week (non-research) summer course for a minimum of 6 credit hours in SUM1.
• A graduate student certified full or part-time, based on program requirements, on the Registrar’s file for SUM2.
• A graduate or undergraduate student who was enrolled for a minimum of 6 credit hours over both the SUM1 and SUM2 semesters (credits must be accumulated in both semesters) will be eligible to receive a FICA rebate. See example below:

 All off-campus Work-Study students are subject to FICA deductions.