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Section Fourteen: USCIS and IRS Documentation

Subject: FICA Taxation
Policy #14.3
<-- Section 14.2

On January 16, 1998, the IRS released Rev. Proc. 98-16, setting the new student employment FICA Tax guidelines.

All undergraduate student employees who are enrolled in less than six credit hours and all graduate student employees who are enrolled in less than four credit hours are considered part-time students and will be subject to FICA tax withholdings from their pay.

This FICA Tax revision was adopted by the College of Charleston June 1, 1998, and went into effect June 15, 1998.







<-- Section 14.2


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