Sadly, the U.S. Supreme Court ruled unanimously last month that medical residents aren’t exempt from Social Security and Medicare Taxes, declining to force the U.S. Internal Revenue Service to recognize the physicians-in-training as “student employees”. This ruling applies to post 4/1/05 wages.

While the IRS is processing refund claims filed for prior periods, it’s too late for you to file a refund claim if you haven’t done so already, or the teaching hospital where you were working as a trainee hadn’t filed a class action claim on behalf of you and your colleagues.

You can read the full U.S. Supreme Court decision