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Health Care Providers Centers for Medicare & Medicaid Services (CMS) FICA Taxes

Baker Donelson

Payment Matters: CMS Instructs Teaching Hospitals on Reporting FICA Tax Refunds for Medical Residents

Baker Donelson on

On March 10, 2010, the IRS determined that medical residents are exempt from FICA taxes based on the student exception, for tax periods ending before April 1, 2005. Although the refunds apply to tax periods ending before...more

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