Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012 Page 20
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25Treatment Under Employment Taxes
Special Classes of Employment
Social Security
Federal Unemployment
and Special Types of Payments
and Medicare
(U.S. Virgin Islands Only)
Ministers of churches performing duties as
Exempt.
Exempt.
such.
Moving expense reimbursement:
1. Qualified expenses.
Exempt unless you have knowledge that the employee deducted the expenses in a prior year.
2. Nonqualified expenses.
Taxable.
Taxable.
Newspaper carrier under age 18 delivering
Exempt.
Exempt.
directly to readers.
Newspaper and magazine vendors buying at Exempt.
Exempt.
fixed prices and retaining excess from
sales to customers.
Noncash payments:
1. For household work, agricultural labor, and
Exempt.
Exempt.
service not in the course of the employer’s
trade or business.
2. To certain retail commission salespersons
Taxable.
Taxable.
ordinarily paid solely on a cash commission
basis.
Nonprofit organizations:
1. Religious, educational, charitable, etc.,
Taxable if paid $100 or more in a year. (See
Exempt.
organizations described in IRC section
Form 8274, Certification by Churches and
501(c)(3) exempt from income tax under IRC
Qualified Church-Controlled Organizations
section 501(a).
Electing Exemption From Employer Social
Security and Medicare Taxes, for election out
of social security and Medicare coverage for
certain churches and church-controlled
organizations.)
2. Corporations organized under Act of
Taxable if employee is paid $100 or more in a
Taxable if employee is paid $50 or more in a
Congress described in IRC section 501(c).
year unless services excepted by IRC section
quarter unless services excepted by IRC
3121(b)(5) or (6).
section 3306(c)(6).
3. Other organizations exempt under IRC
Taxable if employee is paid $100 or more in a
Taxable if employee is paid $50 or more in a
section 501(a) (other than a pension,
year.
quarter.
profit-sharing, or stock bonus plan described
in IRC section 401(a)) or under IRC section
521.
Partners: Bona fide members of a partnership. Exempt.
Exempt.
Patients employed by hospitals.
Taxable (exempt for state or local government
Exempt.
hospitals).
Religious orders: Members who are
instructed by the order to perform
services:
1. For the order, agency of the supervising
Exempt unless member has taken a vow of
Exempt.
church, or associated institution.
poverty and the religious order or its
autonomous subdivision irrevocably elects
coverage for entire active membership.
2. For any organization other than those
Taxable.
Taxable.
described in 1 above.
Retirement and pension plans:
See Publication 15-A for details and information on employer contributions to nonqualified
deferred compensation arrangements.
1. Employer contributions to a qualified plan.
Exempt.
Exempt.
2. Elective employee contributions and deferrals Taxable.
Taxable.
to a plan containing a qualified cash or
deferred compensation arrangement (for
example, 401(k)).
3. Employee salary reduction contributions to a Taxable.
Taxable.
SIMPLE retirement account.
4. Employer contributions to individual
Exempt except for amounts contributed under a salary reduction SEP agreement.
retirement accounts under a simplified
employee pension (SEP) plan.
5. Employer contributions to IRC section 403(b) Taxable if paid through a salary reduction agreement (written or otherwise).
annuity contracts.
Page 20
Publication 80 (2012)
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