If student has income from university as wages but none shown in box 3 or 5 on W2, does he still owe taxes on medicare or SS?

[JohnW15 · Accepted solution]

No, he doesn't.  Social Security taxes and Medicare taxes don’t apply to services performed by students when they’re employed by a school, college or university where the student is pursuing a course of study.  

According to the IRS at Student Exception to FICA Tax,

“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.”