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Category Archives: Residents and Interns

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Supreme Court to Decide Whether Teaching Hospitals Are Required to Withhold Taxes on Services Performed by Residents

The United States Supreme Court has agreed to consider in its next term whether teaching hospitals are required to withhold Social Security and Medicare (“FICA”) taxes from wages for services performed by medical residents. The two consolidated cases that the Court agreed to hear, Mayo Foundation for Medical Education and Research v. United States and… Continue Reading

Posted in Employment Taxes, Hospitals, Residents and Interns