Thank you very much.

-----Original Message-----
From: Laurie Chamness [mailto:xxxxxx@ORGA.COFC.EDU]
Sent: Tuesday, August 06, 2002 2:15 PM
To: xxxxxx@HRINET.ORG
Subject: Re: [RESADM-L] Social security taxes

Our institution does not deduct Social Security taxes if the student is
enrolled at least half time. This includes students paid from grant funds.

I haven't looked for the IRS ruling, but I did save the page published in
the
1/19/98 Chronicle of HIgher Education that says:

 "Students who are employed by their colleges do not have to pay Social
Security taxes if they are enrolled at least half time, the Internal Revenue
Service ruled Friday. The decision, which reverses the I.R.S.'s earlier
stance, could save millions of dollars at colleges that had begun
withholding
the tax from the wages of part-time students."

Laurie Chamness

"Ballard, Gamaliel L." wrote:

>  Dear Res. Admin.
>
>  1. Should social security taxes be deducted from a graduate student's
> salary when the student is a full time student and hired on a research
> grant?
>
>  2. Are full time students exempt from paying social security taxes?
>
>   Thank you
>
>   G.L. Ballard
>   Assoc. Director
>   ORSS/Meharry Medical College
>   615-327-6703
>
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--

Laurie P. Chamness                   Phone:  (843) 953-4973
Assistant Director                   Fax:  (843) 953-6577
Research & Grants Admin              E-mail:  xxxxxx@cofc.edu
College of Charleston
66 George Street
Charleston, SC  29424

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 via our web site at http://www.hrinet.org (click on "Listserv Lists")
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This e-mail and any files transmitted with it may contain information that
is PRIVILEGED, CONFIDENTIAL, and exempt from disclosure under applicable
law.  It is intended only for the individual(s) or entity named above.  If
you are not an intended recipient of this e-mail, you are hereby notified
that any unauthorized use, dissemination or copying of this e-mail or the
information contained in it or attached to it is strictly prohibited.  If
you have received this e-mail in error, please delete it and immediately
notify the person named above by reply e-mail.  Thank you.

======================================================================
 Instructions on how to use the RESADM-L Mailing List, including
 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
======================================================================