§ 686.630. Are student allowances subject to Federal payroll taxes?
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/us/cfr/t20/s§ 686.630·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.