Residency

Medical residents must pay Social Security taxes, Supreme Court rules

Residency Program Insider, January 18, 2011

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Last Tuesday, the U.S. Supreme Court ruled that medical residents must pay Social Security taxes, according to the Wall Street Journal. Previously, they had been exempt because they were classified as students.

Teaching hospitals and the IRS have been in a legal battle since the IRS changed its rules in 2005, categorizing residents as workers, not students.

The Supreme Court’s ruling was unanimous. Chief Justice John Roberts wrote the opinion, siding with the IRS.

"The department certainly did not act irrationally in concluding that these doctors ... are the kind of workers that Congress intended to both contribute to and benefit from the Social Security system," Roberts wrote.



 



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