Certified Payroll Professional Practice Exam

The FICA Student Exemption is a type of tax exemption that applies to students who are employed by a school and also attending that same school. This exemption is specific to this scenario and does not apply to other fields of study or employment. Choice A is incorrect because it only applies to students studying medicine, not students in general. Choice B is incorrect because it is a general age requirement that does not specifically pertain to employment by a school. Choice D is incorrect because it only pertains to working in government offices, not specifically working and attending a school. Therefore, choice C is the most appropriate answer as it accurately captures the intended purpose of the FICA Student Exemption.