20 CFR § 686.630 - Are student allowances subject to Federal payroll taxes?

---
identifier: "/us/cfr/t20/s686.630"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 686.630 - Are student allowances subject to Federal payroll taxes?"
title_number: 20
title_name: "Employees' Benefits"
section_number: "686.630"
section_name: "Are student allowances subject to Federal payroll taxes?"
chapter_name: "EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR"
part_number: "686"
part_name: "THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INNOVATION AND OPPORTUNITY ACT"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 142, 144, 146, 147, 159, 189, 503, Pub. L. 113-128, 128 Stat. 1425 (Jul. 22, 2014)."
regulatory_source: "81 FR 56443, Aug. 19, 2016, unless otherwise noted."
cfr_part: "686"
---


# 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.