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. (WIA sec. 157(a)(2).)
authority: Subtitle C of title I, sec. 506(c), Pub. L. 105-220, 112 Stat. 936 (
20 U.S.C. 2881
source: 65 FR 49450, Aug. 11, 2000, unless otherwise noted.
cite as: 20 CFR 670.630