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Internal Revenue Bulletin:  2005-2 

January 10, 2005 


T.D. 9167 T.D. 9167

Final regulations under sections 3121(b)(10) and 3306(c)(10)(B) of the Code provide guidance on the student services exception from Federal Insurance Contributions Act (FICA) and Federal Unemployment Tax Act (FUTA) taxes. The regulations provide guidance on whether an employer is considered a “school, college, or university,” and whether an employee is considered a “student” for purposes of the student exceptions from FICA and FUTA taxes. Schools, colleges, and universities are affected by this regulation.

Rev. Proc. 2005-11 Rev. Proc. 2005-11

This procedure provides a safe harbor that certain institutions of higher education and certain affiliated organizations can use in applying the exception for services performed by students provided under section 3121(b)(10) of the Code. Rev. Proc. 98-16 modified and superseded.

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