Student FICA Exception; Correction
Federal Register, March 6, 2005, Page 10488
Internal Revenue Service (IRS), Treasury
Correction to final regulations
This document corrects final regulations (TD 9167), that were published in the Federal Register on Tuesday, December 21, 2004 (69 FR 76404) that provides guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.
This correction is effective December 21, 2004
John Richards, (202) 622-6040 (not a toll-free number).