---
kind: "section"
citation: "20 C.F.R. § 686.630"
title: "20"
number: "686.630"
heading: "Are student allowances subject to Federal payroll taxes?"
url: "https://uscodex.org/cfr/20/686.630"
---

# §686.630. 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.


## Notes

### Authority

Authority: Secs. 142, 144, 146, 147, 159, 189, 503, Pub. L. 113-128, 128 Stat. 1425 (Jul. 22, 2014).

### Source

Source: 81 FR 56443, Aug. 19, 2016, unless otherwise noted.