January 7, 2005
Most Student Workers Still Exempt, IRS Says
The Internal Revenue Service issued final rules last month that allow most student employees to continue to be exempt from Social Security taxes.
The rules, published in the Federal Register on December 21, tossed aside a proposed draft of the regulations that had alarmed higher-education officials because it appeared to make more students liable for the taxes.
Of particular concern to colleges were students employed as research and teaching assistants (The Chronicle, March 19,
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