title: Residents not exempt from FICA.
authors.forename: Mark
authors.initials: M
authors.lastname: Taylor
mesh_terms: D005431:Florida; D006784:Hospitals, Teaching / Q000191:economics* / Q000331:legislation & jurisprudence; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007396:Internship and Residency / Q000145:classification / Q000191:economics*; D008910:Minnesota; D012943:Social Security / Q000331:legislation & jurisprudence*; D019464:Tax Exemption / Q000331:legislation & jurisprudence; D014481:United States; D037041:United States Government Agencies