FICA Withholding

• FICA Withholding for the Academic Year

  All Homewood student employees are exempt from FICA Tax (Social Security tax) during the academic year provided they are enrolled and regularly attending classes in a full-time course of study within KSAS, WSE, or the Carey Business School; or performing independent research study. Visiting students are subject to FICA tax withholding.
  
  Consequently, during the summer months, FICA is withheld from any student of the University who is not enrolled in a full-time course of study or engaged in independent research.
  
  

• FICA Withholding for Summer
  
  For weekly payroll, withholding of FICA will begin with the weekly pay date of June 12, 2009 and end with the weekly pay date of September 4, 2009.
  
  For semi-monthly payroll, withholding of FICA will begin with the pay date of June 15, 2009 and end with the pay date of August 31, 2009.
  
  
• Summer Independent Research

Graduate students taking part in full-time summer independent research will be exempt from FICA upon their having officailly enrolled for summer research work with the Office of the Registrar. Summer Independent Research forms are available in the Registrar's Office, Garland Hall as well as most academic departments (Homewood campus).

For more information regarding Independent Summer Research, contact the Office of the Registrar, Homewood.

W-2 Form

Federal Taxes

• Federal Exemption Withholding Certificate (Form W-4) (PDF)
• 1040ES Estimated Tax for Individuals (PDF)
• Form 8233

State Taxes

• Maryland Exemption Withholding Certificate (Form MW 507) (PDF)
• 502D Declaration of Estimated Maryland and Local Income Tax (PDF)

International Students and Fellows Taxes

Estimated Tax Payments for Fellowships

JHU Tax Office

Other Tax Sites