[Code of Federal Regulations] [Title 34, Volume 3] [Revised as of July 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR675.25] [Page 628] TITLE 34--EDUCATION CHAPTER VI--OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION PART 675_FEDERAL WORK-STUDY PROGRAMS--Table of Contents Subpart A_Federal Work-Study Program Sec. 675.25 Earnings applied to cost of attendance. (a)(1) The institution shall determine the amount of earnings from a FWS job to be applied to a student's cost of attendance (attributed earnings) by subtracting taxes and job related costs from the student's gross earnings. (2) Job related costs are costs the student incurs because of his or her job. Examples are uniforms and transportation to and from work. Room and board during a vacation period may also be considered a job related cost if they would not otherwise be incurred except for the FWS employment. (b) If a student is employed under FWS during a vacation or other period when he or she is not attending classes, the institution shall apply the attributed earnings (earnings minus taxes and job related costs) to the cost of attendance for the next period of enrollment. (Authority: 42 U.S.C. 2753) [52 FR 45770, Dec. 1, 1987, as amended at 59 FR 61419, Nov. 30, 1994]