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Taxes for Student Workers


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:

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.