Exception to FICA: Medical Residents

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Subject Author Date Exception to FICA: Medical Residents Alan 09-27-2008
Posted by Alan on September 27, 2008, 12:01 pm Please log in for more thread options The 7th Circuit Court of Appeals has now joined the 11th Circuit holding that the statutory student exception from FICA tax does not categorically exclude medical residents as "students" potentially eligible for exemption from payment of FICA taxes. See: U.S. vs Mount Sinai Medical Center (11th Cir. 5/11/07) http://www.irs.gov/pub/irs-tege/mount_sinai_ca11_decision.pdf Univ. of Chicago Hospitals vs U.S. (7th Cir. 9/23/08) http://caselaw.lp.findlaw.com/data2/circs/7th/071838p.pdf -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Similar Threads Posted Unreimbursed Medical Insurance Payments While Unemployed As Exception to Additional Tax on Early IRA Distribution April 12, 2006, 7:55 am 1040 Penalty Exception January 1, 2008, 9:10 pm Are medical insurance monthly payments deductible on Schedule A medical expenses? December 26, 2007, 9:01 pm Consulting assistance on medical bills as a medical deduction? October 6, 2007, 10:27 pm Use Tax for Non residents January 2, 2007, 4:27 am Re: how to deduct medical copays and other medical expenses September 1, 2009, 10:02 am Tax Table for non-residents? August 17, 2007, 12:08 am Schedule K-1 Income for Non US Residents June 6, 2009, 8:48 pm Part Year NY & NJ Residents January 15, 2010, 9:49 am Virginia's Special MFS Requirement for Non-Residents February 4, 2008, 4:28 pm