Tax Information

It’s Tax season, and Fraudsters are out there!

Tax related identity theft occurs when someone uses your Social Security Number to file a tax return claiming a fraudulent refund. This is happening across the country, and we are aware of a small number of cases where this has happened to Kentucky State University employees this year.

• Call the IRS’ Identity theft line: 800-908-4490
  
  
• Go to the IRS Identity theft website for suggestions
  
  
• Download IRS Publication 4535
  
  
• Complete IRS Form #14039 to submit with your return
  
  
• Report to Kentucky Department of Revenue: 502-564-6945 or 502-564-4266

We have no reason to believe that this is widespread, but want our employees to know what to do if it happens to them.

Tax Advice

The Kentucky State University Payroll Office does not offer specific tax advice to employees or students. It is required of payroll staff to refer employees/students to seek tax advice from an outside tax accountant.

Student Exception to FICA Tax

FICA (Social Security and Medicare) taxes do not apply to service performed by students employed by a school, college or university where the student is pursuing a course of study. Whether the organization is a school, college or university depends on the organization’s primary function. In addition, whether employees are students for this purpose requires examining the individual’s employment relationship with the employer to determine if employment or education is predominant in the relationship.

Source: IRS 
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