United States IRC sections
Statute section
IRC section 3121
Definitions (FICA - Social Security and Medicare)
Country
United States
Section
3121
Updated
2026-05-20
Operative text
Section 3121 provides the definitions used for Federal Insurance Contributions Act (FICA) purposes, including the definitions of 'wages' and 'employment.' The student exception in Section 3121(b)(10) excludes services performed in the employ of a school by a student enrolled and regularly attending classes.
Cross-references
26 U.S.C. 310126 U.S.C. 3111
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
Primary sources
- 26 U.S.C. section 3121Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.