Child under 18 with earnings in the State of CT.

[apnp9800]

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.

[Coleen3 · Accepted solution]

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.