# Sickness or Accident Disability Payments
> **IRS** · Final regulations. · Published 2005-12-15 · Effective 2005-12-15 · 70 FR 74198
## Document
- **Document number:** 05-23945
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 74198
- **CFR reference:** 26 CFR 31
- **Publication date:** 2005-12-15
- **Effective date:** 2005-12-15
- **Treasury docket:** TD 9233
## Abstract

This document contains final regulations providing guidance regarding the treatment of payments made on account of sickness or accident disability under a workers' compensation law for purposes of the Federal Insurance Contributions Act (FICA).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/12/15/05-23945/sickness-or-accident-disability-payments)
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