20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

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Title 20: Employees' Benefits

CHAPTER V: EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR

PART 670: THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT

Subpart F: Student Support

670.630 - Are student allowances subject to Federal Payroll Taxes

Yes, Job Corps student allowances are subject to Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal employees for purposes of Federal payroll taxes. (WIA sec. 157(a)(2).)

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