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Per University policy, students with GSR appointments are not required to be enrolled in the summer. However, not being registered full time during the summer terms affects their FICA tax. Students who are not enrolled full time, will be required to pay the 7.5% FICA tax on their stipends.
GSR students can avoid paying FICA tax by enrolling in FTDR 3999 - FULL-TIME DISSERTATION STUDY . In order to be eligible for FTDR , GSR students must have completed the following:
- All coursework required for the degree
- At least 72 completed credits
- Passed all three sections of the Preliminary Exams
For other GSR students who are not eligible to enroll in FTDR 3999 , the Vice Provost of Graduate Studies has required all schools within the University to create a Summer Milestone Study (SMS) course. This course will allow doctoral students with GSR appointments who are not yet at FTDR status, to enroll as full-time students in the summer for a reduced cost and avoid paying the FICA tax.
Based on the description provided above, GSRs have the following options for summer enrollment:
- FTDR Eligible
- Pertains to those eligible GSR students per above description.
- Ineligible for FTDR
- Enroll in SMSR 3666 - SUMMER MILESTONE STUDY at a reduced cost. This option is available if a student is not interested in taking any summer course(s), but want to avoid paying the FICA tax.
- Enroll in at least 3.0 credits of regular courses to be considered as a full-time student and avoid the FICA tax.
- Enroll in a combination of regular credits (1.0-2.0) and SMSR 3666 - SUMMER MILESTONE STUDY to reach the full-time status of 3.0 credits
- Enroll in 0.0 credits
- Students will be required to pay the FICA tax.
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