State	Statewide Student Exclusion	Limited Student Coverage ¹	See footnote ²
Alabama		X
Alaska		X
Arizona	Mod 383
Arkansas		X
California	Mod 1444
Colorado	Original Agreement
Connecticut		X
Delaware	Mod 4
Florida		X
Georgia	Original Agreement
Hawaii	Mod 4
Idaho	Mod 237
Illinois	Mod 308
Indiana		X
Iowa	Mod 266
Kansas	Original Agreement
Kentucky		X
Louisiana		X
Maine	Mod 312
Maryland	Original Agreement
Massachusetts			X
Michigan		X
Minnesota		X
Mississippi	Original Agreement
Missouri	Mod 213
Montana	Original Agreement
Nebraska	Mod 269
Nevada			X
New Hampshire	Mod 26
New Jersey	Mod 612
New Mexico	Mod 259
New York	Mod 242
North Carolina	Mod 90
North Dakota	Mod 536
Ohio			X
Oklahoma		X
Oregon	Mod 602
Pennsylvania		X
Puerto Rico	Mod 73
Rhode Island	Mod 87
South Carolina	Original Agreement
South Dakota	Original Agreement
Tennessee		X
Texas		X
Utah	Mod 208
Vermont		X
Virgin Islands		X
Virginia	Original Agreement
Washington	Mod 808
West Virginia	Original Agreement
Wisconsin	Mod 751
Wyoming	Mod 274

Definition of student services exclusion :
Services performed by students enrolled and regularly attending classes at the school, college or university where they are working.

Note:Student services covered under a Section 218 Agreement cannot be excluded unless Federal legislation authorizes it.

Reference: Social Security Act
Sections 218(c)(5), 218(c)(6) and 210(a)(10)

1. Contact the State Social Security Administrator to identify which schools, colleges and universities cover student services under the State’s Section 218 Agreement. In Vermont and the Virgin Islands, student services are not excluded from Social Security coverage under the State’s Section 218 Agreements. Therefore, if the school, college or university is covered under the State’s Section 218 Agreement, services performed by students enrolled and regularly attending classes at the school, college or university where they are working are covered for Social Security.

2. Massachusetts, Nevada and Ohio have virtually no Section 218 coverage. Therefore, the rules for mandatory FICA under Section 210(a)(10) apply.

 

 

Social Security Administration
November 2003

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