Sign Up

Why sign in to the Community?

  • Submit a question
  • Check your notifications
or and start working on your taxes
cancel
Showing results for 
Search instead for 
Did you mean: 
apnp9800
New Member

Child under 18 with earnings in the State of CT.

Is it required that a 17 year old child has Social security withheld AND Medicare tax withheld??  

Why is this being taken out for a 17 year old, is that correct? 

Please advise.  Thank you.

1 Best answer

Accepted Solutions
Coleen3
Intuit Alumni

Child under 18 with earnings in the State of CT.

Yes, unless there is a special circumstance, such as he is employed by his parents or a university.

FICA (Social Security and Medicare) taxes do not apply to service performed by students employed by a school, college or university where the student is pursuing a course of study. Whether the organization is a school, college or university depends on the organization’s primary function. In addition, whether employees are students for this purpose requires examining the individual’s employment relationship with the employer to determine if employment or education is predominant in the relationship.

View solution in original post

1 Reply
Coleen3
Intuit Alumni

Child under 18 with earnings in the State of CT.

Yes, unless there is a special circumstance, such as he is employed by his parents or a university.

FICA (Social Security and Medicare) taxes do not apply to service performed by students employed by a school, college or university where the student is pursuing a course of study. Whether the organization is a school, college or university depends on the organization’s primary function. In addition, whether employees are students for this purpose requires examining the individual’s employment relationship with the employer to determine if employment or education is predominant in the relationship.

Privacy Settings
v