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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 3121.—Definitions

Internal Revenue Bulletin 2004-10 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 31.3121(b)(10)–2: Services performed by certain students in the employ of a school, college, or university, or of a nonprofit organization auxiliary to a school, college, or university.

A notice describes a safe harbor that certain institutions of higher education can use in applying the exception from Federal Insurance Contributions Act taxes for services performed by a student under section 3121(b)(10) of the Code. See Notice 2004-12, page 556.

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▸Contents — Internal Revenue Bulletin 2004-10
Internal Revenue Bulletin 2004-10

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