# Student FICA Exception
> **IRS** · Final regulation. · Published 2004-12-21 · Effective 2004-12-21 · 69 FR 76404
## Document
- **Document number:** 04-27919
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 76404
- **CFR reference:** 26 CFR 31
- **Publication date:** 2004-12-21
- **Effective date:** 2004-12-21
- **Treasury docket:** TD 9167
## Abstract

This document contains final regulations providing guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/12/21/04-27919/student-fica-exception)
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