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.

Exemption from Federal Income Tax Withholding

United States citizens and permanent residents who qualify may claim an exemption from federal income tax withholding by completing Form W-4. Review the “Exemption from Withholding” instructions at the top of the form carefully to determine your eligibility. If you claim exempt status, you must submit a new Form W-4 each year to maintain the exemption.

Domestic students may update their W-4 tax withholding elections at any time by logging in to Employee Self-Service and selecting the Federal (W-4) Tax Withholding link under the Pay section.

Please note that Student Employment and Payroll staff cannot provide advice on how to complete Form W-4.

Exemption from Massachusetts State Income Tax Withholding

If you are not a resident of Massachusetts, you may submit Form M-4 to stop state taxes from being withheld from your earnings.

It is highly recommended that students consult a certified tax professional before completing and submitting this form.

Domestic students may update their M-4 tax withholding elections at any time by logging in to Employee Self-Service and selecting the State (M-4) Tax Withholding link under the Pay section.

Please note that Student Employment and Payroll staff cannot provide advice on how to complete Form M-4.

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

Domestic students that are enrolled in an academic semester with a full-time certification and are working on campus are exempt from FICA deductions. Students who are employed at Boston University during the summer and are not enrolled/taking classes are subject to FICA withholdings.

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