CFR

SUBPART K—Employment, Wages, Self-Employment, and Self-Employment Income (§404.1001 to §404.1096)

• 404.1001—Introduction.
• 404.1002—Definitions.
• 404.1003—Employment.
• 404.1004—What work is covered as employment?
• 404.1005—Who is an employee.
• 404.1006—Corporation officer.
• 404.1007—Common-law employee.
• 404.1008—Agent-driver or commission-driver, full-time life insurance salesman, home worker, or traveling or city salesman.
• 404.1009—Who is an employer.
• 404.1010—Farm crew leader as employer.
• 404.1012—Work excluded from employment.
• 404.1013—Included-excluded rule.
• 404.1014—Domestic service by a student for a local college club, fraternity or sorority.
• 404.1015—Family services.
• 404.1016—Foreign agricultural workers.
• 404.1017—Sharefarmers.
• 404.1018—Work by civilians for the United States Government or its instrumentalities—wages paid after 1983.
• 404.1018a—Work by civilians for the United States Government or its instrumentalities—remuneration paid prior to 1984.
• 404.1018b—Medicare qualified government employment.
• 404.1019—Work as a member of a uniformed service of the United States.
• 404.1020—Work for States and their political subdivisions and instrumentalities.
• 404.1021—Work for the District of Columbia.
• 404.1022—American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands.
• 404.1023—Ministers of churches and members of religious orders.
• 404.1024—Election of coverage by religious orders.
• 404.1025—Work for religious, charitable, educational, or certain other organizations exempt from income tax.
• 404.1026—Work for a church or qualified church-controlled organization.
• 404.1027—Railroad work.
• 404.1028—Student working for a school, college, or university.
• 404.1029—Student nurses.
• 404.1030—Delivery and distribution or sale of newspapers, shopping news, and magazines.
• 404.1031—Fishing.
• 404.1032—Work for a foreign government.
• 404.1033—Work for a wholly owned instrumentality of a foreign government.
• 404.1034—Work for an international organization.
• 404.1035—Work for a communist organization.
• 404.1036—Certain nonresident aliens.
• 404.1037—Work on or in connection with a non-American vessel or aircraft.
• 404.1038—Domestic employees under age 18.
• 404.1039—Employers (including partnerships) and employees who are both members of certain religious groups opposed to insurance.
• 404.1041—Wages.
• 404.1042—Wages when paid and received.
• 404.1043—Facilities or privileges—meals and lodging.
• 404.1044—Vacation pay.
• 404.1045—Employee expenses.
• 404.1046—Pay for work by certain members of religious orders.
• 404.1047—Annual wage limitation.
• 404.1048—Contribution and benefit base after 1992.
• 404.1049—Payments under an employer plan or system.
• 404.1050—Retirement payments.
• 404.1051—Payments on account of sickness or accident disability, or related medical or hospitalization expenses.
• 404.1052—Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.
• 404.1053—“Qualified benefits” under a cafeteria plan.
• 404.1054—Payments by an employer of employee's tax or employee's contribution under State law.
• 404.1055—Payments for agricultural labor.
• 404.1056—Explanation of agricultural labor.
• 404.1057—Domestic service in the employer's home.
• 404.1058—Special situations.
• 404.1059—Deemed wages for certain individuals interned during World War II.
• 404.1065—Self-employment coverage.
• 404.1066—Trade or business in general.
• 404.1068—Employees who are considered self-employed.
• 404.1069—Real estate agents and direct sellers.
• 404.1070—Christian Science practitioners.
• 404.1071—Ministers and members of religious orders.
• 404.1073—Public office.
• 404.1074—Farm crew leader who is self-employed.
• 404.1075—Members of certain religious groups opposed to insurance.
• 404.1077—Individuals under railroad retirement system.
• 404.1080—Net earnings from self-employment.
• 404.1081—General rules for figuring net earnings from self-employment.
• 404.1082—Rentals from real estate; material participation.
• 404.1083—Dividends and interest.
• 404.1084—Gain or loss from disposition of property; capital assets; timber, coal, and iron ore; involuntary conversion.
• 404.1085—Net operating loss deduction.
• 404.1086—Community income.
• 404.1087—Figuring partner's net earnings from self-employment for taxable year which ends as a result of death.
• 404.1088—Retirement payment to retired partners.
• 404.1089—Figuring net earnings for residents and nonresidents of Puerto Rico.
• 404.1090—Personal exemption deduction.
• 404.1091—Figuring net earnings for ministers and members of religious orders.
• 404.1092—Figuring net earnings for U.S. citizens or residents living outside the United States.
• 404.1093—Possession of the United States.
• 404.1094—Options available for figuring net earnings from self-employment.
• 404.1095—Agricultural trade or business.
• 404.1096—Self-employment income.

Tips