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Medical Resident FICA Refund Claims: Significance of 4/1/2005

What is the significance of April 1, 2005?

On April 1, 2005, new regulations regarding the student FICA exception became effective. One part of these regulations states that an employee who works 40 hours or more (full-time employee) for a school, college or university is not eligible for the student exception. This part of the regulations excludes medical residents from the student exception.

Page Last Reviewed or Updated: 14-Jul-2016