{"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.","action":"Final regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2004/12/21/04-27919.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":26}],"citation":"69 FR 76404","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: December 21, 2004.","disposition_notes":null,"docket_ids":["TD 9167"],"dockets":[],"document_number":"04-27919","effective_on":"2004-12-21","end_page":76412,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2004/12/21/04-27919.xml","html_url":"https://www.federalregister.gov/documents/2004/12/21/04-27919/student-fica-exception","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/04-27919?publication_date=2004-12-21","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2004-12-21/04-27919/mods.xml","not_received_for_publication":null,"page_length":9,"page_views":{"count":259,"last_updated":"2026-09-23 04:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2004-12-21/pdf/04-27919.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2004-12-21","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2004/12/21/04-27919.txt","regulation_id_number_info":{"1545-BC81":{"issue":"200404","html_url":"https://www.federalregister.gov/regulations/1545-BC81/student-fica-guidance","title":"Student FICA Guidance","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200404&RIN=1545-BC81&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BC81"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-12T14:17:02Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":76404,"subtype":null,"title":"Student FICA Exception","toc_doc":"Student FICA exception","toc_subject":"Employment taxes and collection of income taxes at source:","topics":[],"type":"Rule","volume":69}