deschutes said:
Don't all residents pay tuition?
Correct me if I'm wrong, but I was under the impression that UMN was unique in considering its residents students and therefore exempt from FICA, although that will change this year and is the reason why this is only now turning up as an issue.
Background on the Issue of FICA, Residents, and IRS Refunds
Yes, all UMN residents pay tuition. My concern was the "cost" of the tuition. If the tuition is at the medical student rate ($17K plus) and residents are required to pay state and federal income tax on that amount in addition to their salary, the savings on FICA will not cover the tax burden. Therefore, the FICA savings would ultimately benefit the institution, not the resident. Found this on the internet. It looks outdated, but at least it somewhat answers the question of "how much tuition?"
Term of Appointment: July 1, 2000 to June 30, 2001.
Payroll Classification: Medical Fellow Specialist, payroll class-number 9556.
Post-Graduate Training Year and Stipend (Second for change in rank during year).
PGY-____ at $ __________ from _________ to _________
PGY-____ at $ __________ from _________ to _________
Medical fellow specialists are subject to the withholding of federal and state income taxes.
Medical Fellow Specialists pay tuition and associated fees by payroll deduction, approximately $80.00 per pay period (subject to change without notice). Medical fellow specialist stipends have been supplemented by the Department to cover the cost of tuition and associated fees. Advanced credit towards graduation does not increase a medical fellow specialist's rank or benefits, which are calculated based upon the number of successfully completed formal post-graduate years of medical education in laboratory medicine and pathology, following medical school graduation.
