I think, based on some Internet searches, that because the university is tax Exempt, FICA tax did not have to be paid, and none was withheld from his paycheck. I assume that even though no federal tax was withheld, he must report the wages he earned as a grad student working for the university. Is that correct? It was confusing because the W2 from the University only had his wages listed and no withholding of FICA or Income tax.
