Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012 Page 17
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2512. Special Rules for Various Types of
Employment and Payments
The following table summarizes the treatment of special classes of employment and special types of payments. Employers who need more
detailed information should consult their Internal Revenue Service representative or see the Employment Tax Regulations.
Treatment Under Employment Taxes
Special Classes of Employment
and Special Types of Payments
Social Security
Federal Unemployment
and Medicare
(U.S. Virgin Islands Only)
Agricultural labor:
1. Service on farm in connection with cultivating
Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
soil; raising or harvesting any agricultural or
is met.
horticultural commodity; the care of livestock,
poultry, bees, fur-bearing animals, or wildlife.
2. Service in employ of owner or operator of farm if Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
major part of the services are performed on
is met.
farm, in management or maintenance, etc., of
farm, tools, or equipment, or in salvaging timber,
or clearing brush and other debris left by
hurricane.
3. In connection with the production and
Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
harvesting of turpentine and other oleoresinous
is met.
products.
4. Cotton ginning.
Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
is met.
5. In connection with hatching of poultry.
Taxable (not farmwork if performed off farm).* Taxable if either test in section 11 is met.
6. In operation or maintenance of ditches, canals, Taxable if $150 test or $2,500 test in section 6 Taxable if either test in section 11 is met.
reservoirs, or waterways used only for supplying
is met.
or storing water for farming purposes and not
owned or operated for profit.
7. In processing, packaging, delivering, etc., any
agricultural or horticultural commodity in its
unmanufactured state:
a. In employ of farm operator.
If operator produced over half of commodity
If employer produced over half of commodity
processed, taxable if $150 test or $2,500
processed, taxable if either test in section 11
test in section 6 is met; otherwise taxable
is met; otherwise taxable (not farmwork).
(not farmwork).*
b. In employ of unincorporated group of farm
If group produced all commodity processed,
If employer produced over half of commodity
operators (never more than 20).
taxable if $150 test or $2,500 test in section
processed, taxable if either test in section 11
6 is met; otherwise taxable (not farmwork).*
is met; otherwise taxable (not farmwork).
c. In employ of other groups of farm operators
Taxable (not farmwork).*
If employer produced over half of commodity
(including cooperative organizations and
processed, taxable if either test in section 11
commercial handlers).
is met; otherwise taxable (not farmwork).
8. Handling or processing commodities after
Taxable (not farmwork).*
Taxable (not farmwork).
delivery to terminal market for commercial
canning or freezing.
Aliens:
1. Resident
a. Service performed in U.S.**
Same as U.S. citizen; exempt if any part of
Same as U.S. citizen.
service as crew member of foreign vessel or
aircraft is performed outside U.S.
b. Service performed outside U.S.**
Taxable if: (a) working for an American
Exempt unless on or in connection with an
employer or (b) an American employer by
American vessel or aircraft and either
agreement with the IRS covers U.S. citizens
performed under contract made in U.S. or
and residents employed by its foreign
alien is employed on such vessel or aircraft
affiliates, or subsidiary of an American
when it touches U.S. port.
employer.
* Wages for services not considered farmwork are reported on Form 941-SS or Form 944-SS. Other exemptions may apply. See sections 4 and 9.
* * Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.
Publication 80 (2012)
Page 17
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