Text of Proposed Revenue Procedure for Safe Harbor in Applying Student FICA Exemption (PDF)

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[Official Guidance]

2/24/2004: Text of Proposed Revenue Procedure for Safe Harbor in Applying Student FICA Exemption (PDF)

Internal Revenue Service [IRS]

10 pages; Notice 2004-12. Excerpt: This notice contains a proposed revenue procedure providing a safe harbor that certain institutions of higher education, and certain affiliated organizations can use in applying the exception for services performed by a student provided under § 3121(b)(10) of the Internal Revenue Code (student FICA exception).

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