Instructions to Teaching Hospitals for Reporting the Internal Revenue Service (IRS) Refund of Medical Resident FICA Taxes
Guidance for Transmittal 1014, dated January 6, 2012, is being rescinded and replaced by Transmittal 1017, dated January 24, 2012, to correct an error in the effective and implementation dates. The correct effective date is January 30, 2012 and the correct implementation date is January 30, 2012. All other information remains the same.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: January 06, 2012
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