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Student FICA Exception Final Rules

Federal Register, December 21, 2004, Page 76404-76412

Agency

Internal Revenue Service (IRS)

Action

Final regulation

Summary

This document contains final regulations providing guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.

Dates

Effective date: December 21, 2004. Applicability date: These regulations are applicable for services performed on or after April 1, 2005.

Further Information

John Richards of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), (202) 622-6040 (not a toll-free number).

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