Student FICA Exception Final Rules
Federal Register, December 21, 2004, Page 76404-76412
Internal Revenue Service (IRS)
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.
Effective date: December 21, 2004. Applicability date: These regulations are applicable for services performed on or after April 1, 2005.
John Richards of the Office of Associate Chief Counsel (Tax Exempt and Government Entities), (202) 622-6040 (not a toll-free number).