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Earnings, including FWS earnings, are subject to all Federal, State and Local taxes. All students must file a W-4 form for tax purposes when they begin to work at RIT. Students are not eligible to claim "exempt" on the W-4 form if any of the following applies:

  • The student's income exceeds $1,000 and his income includes more than $350 of unearned income (for example, interest and dividends) AND the student can be claimed by another person as a dependent on their tax return.
  • Last year the student had a right to refund all federal income tax withheld due to no tax liability.
  • The student's income exceeds $8,200 for 2006 (earned income is more than one standard deduction in the amount of $5,000 and one exemption in the amount of $3,200) AND the student cannot be claimed by another person as a dependent on their tax return.

Students are not eligible to claim "exempt" on the IT-2104 unless the following conditions are met:

  • Student must be full-time status and under the age of 25.
  • Student did not have a New York income tax liability for the previous year.
  • Student does not expect to have a New York income tax liability for the current year.
  • Student meets the conditions set forth under the Service Members Civil Relief Act, as amended by the Military Spouses Residency Relief Act.

Students who are registered for a minimum of six (6) credit hours per quarter will be exempt from Social Security Taxes (FICA).

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