Student FICA Exclusion

University of Tennessee student employees who are enrolled in classes at the University may be exempt from Social Security/Medicare taxes if they meet the following guidelines:

• Undergraduate students enrolled in 6 or more hours will be exempt from Social Security/Medicare taxes
   
• Graduate students enrolled in at least 4 hours will be exempt from Social Security/Medicare taxes
   
• Graduate students who receive an assistantship and are enrolled in at least 3 hours will be exempt from Social Security/Medicare taxes

These guidelines are in accordance with Internal Revenue Service Procedure 2005-11. This procedure specifically excludes post-doctoral positions from the definition of a student. Therefore, students in a post-doctoral position will not be exempt from Social Security/Medicare taxes.