SECTION 3. SCOPE

.01 Sections 6 and 7 of this revenue procedure contain generally applicable standards for determining whether services performed by employees of certain institutions of higher education are eligible for the student FICA exception.

.02 The standards contained in this revenue procedure do not apply to employees who are postdoctoral students, postdoctoral fellows, medical residents, or medical interns because the services performed by

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

Rev. Proc. 2005–11