# Student FICA Exception; Correction
> **IRS** · Correction to final regulations. · Published 2005-03-04 · Effective 2004-12-21 · 70 FR 10488
## Document
- **Document number:** 05-4279
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 10488
- **CFR reference:** 26 CFR 1
- **Publication date:** 2005-03-04
- **Effective date:** 2004-12-21
- **Treasury docket:** TD 9167
## Abstract

This document corrects final regulations (TD 9167), that were published in the Federal Register on Tuesday, December 21, 2004 (69 FR 76404) that provides 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/2005/03/04/05-4279/student-fica-exception-correction)
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