Withholding and Reporting – Medical School Residents not Exempt from FICA

A medical school was not entitled to a refund of FICA taxes paid for certain medical residents. The university claimed its medical residents were exempt from Federal Insurance Contributions Act (FICA) taxes based on the state-employee exemption in Code Sec. 3121(b)(7)(E). The state-employee exem...

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IRS Issuances – IRS Requests Comments on Electronic Filing of Form W-4

The IRS is soliciting comments concerning Electronic Filing of Form W-4. Information is required by the IRS to verify compliance with regulation section 31.3402(f)(2)-1(g)(1), which requires submission of certain withholding exemption certificates. The affected respondents are employers that choose ...

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