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Medical Resident FICA Forum
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Good News and Bad News from US vs Detroit Medical Center

Check out: http://www.ca6.uscourts.gov/opinions.pdf/09a0072p-06.pdf

The bad news is that the Appeals Court agreed with the lower court that the medical residents from Detroit Medical Center were not exempt from FICA taxes.

The good news is that the appeals court disagreed with the lower court that all medical resident were automatically subject to FICA taxes. The Appeals Court wants the lower court to look at these questions:

In particular, it would be
helpful if they could present evidence (preferably agreed-upon facts) about these points:
(1) how many hours a week does a typical resident spend at the hospital; (2) how many
hours a week does a typical resident spend in the classroom; (3) what other
responsibilities does a typical resident have under the program and how much time on
average do they take each week; (4) how is a typical resident’s time spent at the hospital:
Is it all spent providing patient care and supervising other residents and nursing
providing patient care (or being on call to do these things), or does it include other
activities and, if so, what are they and how much time do they typically take each week;
(5) what role do professors from Wayne State University play in supervising residents
while they provide patient care at the Medical Center; (6) who employs the residents:
the Detroit Medical Center, Wayne State University or some combination of the two;
and (7) if the student exception applies to the residents, is there any other state or federal
program under which the residents or their families would be (or would have been)
eligible for disability or survivor benefits of the kind provided by the Social Security

Zip Code: 01801