Human Resources

No. There is no exemption from tax for full-time students. Every U.S. citizen or resident must file a U.S. income tax return if certain income levels are reached. If you are a full-time student however, you may not be working full-time and may not reach those income levels. Factors that determine whether you have an income tax filing requirement include: the amount of your income (earned and unearned), whether you are able to be claimed as a dependent, your filing status and your age.

If your income is below the filing requirement for your age, filing status and dependency status, you will not owe income tax on the income and will not have to file a tax return. You may choose to file a tax return if you have had tax withholding that you would like refunded to you.

You may have given your employer a Form W-4 (PDF), Employee's Withholding Allowance Certificate, claiming exemption from withholding. To claim exemption from withholding, you generally would have to have had no tax liability the previous year and expect none in the current year. An exemption certificate is good for the calendar year. If you claim exemption from withholding, no taxes will be withheld after that is claimed.