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Student Or Employee?— The Status Of Medical Residents In Relation To Fica Taxes, Eric S. Smith
Student Or Employee?— The Status Of Medical Residents In Relation To Fica Taxes, Eric S. Smith
Mountain Plains Journal of Business and Technology
"This article considers an issue which was resolved by the Supreme Court in the 2010 Term: the status of medical residents with respect to FICA taxes. Specifically at issue was whether medical residents qualify as students under Section 3121(b)(10) of the Internal Revenue Code, which qualification exempts both the resident and the university/hospital residency program from paying FICA taxes. Included with analysis of the various courts‟ opinions leading up to the Supreme Court decision are two brief case studies. The first focuses on an individual medical resident in the Penn State University Dermatology Residency Program, which considers whether his relationship …