social security tax和medicare也叫FICA https://etg07.itc.virginia.edu/policy/policydisplay?id=HRM-008
Criteria for Student FICA Tax Exemption per IRS Safe Harbor
General standards: Under Revenue Procedure 2005-11 safe harbor rules, a wage
payment made by the University to an individual who (a) is at least a half-
time undergraduate student or at least a half-time graduate or professional
student, (b) is not a full-time employee of the University, (c) is not a “
professional employee” and (d) does no
