Link: Court: Medical residents not students : SCOTUSblog
After a long time and a lot of uncertainty, the Supreme Court has given us a final answer. Medical Residents are employees, not students. The distinction is very important because it affects whether or not residents (and their employers – the teaching hospitals) have to pay FICA taxes during residency. There’s a lot of money on the line and in the last few years, there have actually been a lot of doctors getting refunds of the FICA taxes they’d paid.