U.S. Supreme Court
Supreme Court Rules Medical Residents Are Employees Subject to FICA Taxes
The U.S. Supreme Court has ruled that medical residents are employees rather than students—a decision that makes them subject to Social Security and Medicare taxes.
The ruling on so-called FICA tax liability settles a 20-year battle between teaching hospitals and the Internal Revenue Service, SCOTUSblog reports. The Associated Press also has a story.
The unanimous decision (PDF), Mayo Foundation v. United States, was written by Chief Justice John G. Roberts Jr.
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