# Sickness or Accident Disability Payments; Correction
> **IRS** · Correction to final regulations. · Published 2006-01-25 · Effective 2005-12-15 · 71 FR 4042
## Document
- **Document number:** 06-681
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 4042
- **CFR reference:** 26 CFR 31
- **Publication date:** 2006-01-25
- **Effective date:** 2005-12-15
- **Treasury docket:** TD 9233
## Abstract

This document corrects final regulations (TD 9233) that were published in the Federal Register on December 15, 2005 (70 FR 74198). The final regulations provide 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/2006/01/25/06-681/sickness-or-accident-disability-payments-correction)
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