Student Earned Income Exclusion Information

What is “Student Earned Income Exclusion”?

Children under the age of 22 who are regularly attending school and working can exclude earnings from their income.

What does “regularly attending school” mean?

“Regularly attending school” means that the person takes one or more courses of study and attends classes:

  • in a college or university for at least 8 hours per week; or
  • in grades 7 through 12 for at least 12 hours per week; or
  • in a training course to prepare for employment for at least 12 hours per week (15 hours a week if the course involves shop practice); or
  • for less time than indicated above for reasons beyond the student’s control (such as illness).
  • Home schooling may also count.

A person who is homebound because of a disability may be a student when he or she studies a course or courses given by a school (grades 7-12), college, university, or government agency; and has a home visitor or tutor from school who directs the study or training.

For more information on the Student Earned Income Exclusion, please visit the following websites:

Student Earned Income Exclusion
Sample Letter

 

Date___________________

Dear Social Security Administration,

This letter is to inform you that _____________________________ was recently hired for part time, paid employment. ___________________ meets Social Security’s definition of “student child” and is eligible for the Student Earned Income Exclusion. Please see the attached documentation of employment and student status. Please call _____________________________ at _______________________ with any further questions.

Sincerely,

 

 

Name of Student: _______________________________
Social Security Number: __________________________
Employer: ______________________________________
Job Title: _______________________________________
Start Date: _____________________________________
Wage: ________________________________________
Estimate of hours to be worked each month: ___________
(Wage X hours/month will give approximate monthly earned income to be excluded)

Proof of Student Status (Student Child) Circle all that apply:

  • School ID card
  • Letter from school verifying student status
  • Please contact school at the following address/phone number to verify student status: _________________________________
  • Other: _________________________________________

Is the student currently attending school?   Yes    No
Is the student expected to attend school during the next quarter?   Yes    No
Expected date of graduation from school: ________________

Important:

  • Please send these forms to your local Social Security office or Supplemental Security  Claims Representative.
  • Please remember to send the student’s pay stubs to Social Security so they can verify that the student has earned less than the exclusion amount.