CFR > Title 20 - Employees' Benefits > CHAPTER V—EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR > PART 670—THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT > SUBPART F—Student Support (§670.600 to §670.640) > 670.630—Are student allowances subject to Federal Payroll Taxes?

670.630—Are student allowances subject to Federal Payroll Taxes?

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. (WIA sec. 157(a)(2).)