POSTED: Tuesday, January 11th, 2011 at 2:40 pm

BY: WISCONSIN LAW JOURNAL STAFF

Tax FICA; medical residents Wages paid to doctors in residency programs are subject to FICA. Mayo accepts the Treasury Department’s determination that an individual may not qualify for the student exception unless the educational aspect of his relationship with his employer predominates over the service aspect of that relationship, but objects to the Department’s conclusion [...]