In Mayo Foundation For Medical Education And Research, Et Al., Petitioners V. United States, Willie and the Supremes less Justice Kagan ruled 8-0 that Medical residents are NOT exempt from FICA taxation.
"The question presented in this case is whether doctors who serve as medical residents are properly viewed as 'student[s]' whose service Congress has exempted from FICA taxes under
26 U. S. C. 3121(b)(10)."Does this mean that neither the employer nor the employee was paying the FICA taxes?
Dick