Publication 80 - Federal Tax Guide (Circular Ss) - Internal Revenue Service - 2012 Page 19
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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)
Fishing and related activities, employment in
connection with catching, harvesting,
farming, etc.:
1. Salmon or halibut.
Taxable unless 3 applies.
Taxable unless 3 applies.
2. Other fish and other aquatic forms of animal
Taxable unless 3 applies.
Exempt unless on vessel of more than 10
and vegetable life.
net tons and 3 does not apply.
3. An arrangement with the owner or operator of Exempt if any cash remuneration is:
the boat by which the individual receives a
share of the boat’s catch (or proceeds from
(a) $100 or less,
the sale of the catch), the share depending on
(b) contingent on minimum catch, and
the boat’s catch, and operating crew of the
(c) paid solely for additional duties (such as mate, engineer, or cook for which cash
boat is normally fewer than 10 individuals.*
remuneration is traditional).
Foreign governments and international
Exempt.
Exempt.
organizations.
Foreign service by U.S. citizens:
1. As U.S. Government employee.
Same as within U.S.
Exempt. See also Federal employees,
earlier.
2. For foreign affiliates or subsidiaries of
Exempt unless (a) an American employer by
Exempt unless (a) on American vessel or
American employers and other private
agreement with the IRS covers U.S. citizens
aircraft and work is performed under
employers.
employed by its foreign affiliates or subsidiaries or
contract made in U.S. or worker is
(b) U.S. citizen works for American employer.
employed on vessel when it touches
U.S. port, or (b) U.S. citizen works for
American employer (except in a
contiguous country with which the U.S.
has an agreement for unemployment
compensation) or in the U.S. Virgin
Islands.
Fringe benefits.
Taxable on excess of fair market value of the benefit over the sum of an amount paid for it by the
employee and any amount excludable by law. However, optional special valuation rules may
apply.** See Publication 15-B for details.
Government employees (other than federal).
(See IRC section 3121(b)(7) or visit
U.S. Virgin Islands.
Taxable if covered by Section 218 Agreement with
Exempt.
SSA.
American Samoa and political subdivisions.
Taxable, unless employee covered by a retirement
Exempt.
system.
Guam and Commonwealth of Northern
Exempt, except for certain temporary and
Exempt.
Mariana Islands and political subdivisions.
intermittent employees.
Group-term life insurance costs. See
Exempt, except for the cost of premiums that provide Exempt.
Publication 15-B for details.
more than $50,000 coverage.
Homeworkers (industrial, cottage-industry):
1. Common law employees.
Taxable.
Taxable.
2. Statutory employees. See section 1.
Taxable if paid $100 or more in cash in a year.
Exempt.
Hospital interns.
Taxable.
Exempt.
Household workers (domestic service in
Taxable if paid $1,800 or more in cash in 2012.
Taxable if employee paid total cash wages
private homes). Also see Domestic service in
Exempt if performed by an individual who is under
of $1,000 or more (for all household
college clubs, fraternities, and sororities,
age 18 during any part of the calendar year and
employees) in any calendar quarter in
earlier.
the work is not the principal occupation of the
the current or preceding year.
employee.
Insurance agents or solicitors:
1. Full-time life insurance salesperson.
Taxable.
Taxable if employee under common law
and not paid solely by commissions
2. Other salesperson of life, casualty, etc.,
Taxable only if employee under common law.
(applies to both 1 and 2).
insurance.
Interest foregone on below-market loans
See Publication 15-A.
related to compensation and deemed
original issue discount. See IRC section
7872 and its regulations for details.
Meals and lodging furnished free or at a
(a) Meals — Taxable unless furnished for employer’s convenience and on the employer’s
discounted price to the employee. For
premises. For information on the de minimis fringe exclusion, see IRC section 132(e).
household employees, agricultural labor, and
service not in the course of the employer’s
(b) Lodging — Taxable unless furnished on employer’s premises, for the employer’s convenience,
trade or business, see Noncash payments,
and as condition of employment.
later.
* Income derived by Native Americans exercising fishing rights is generally exempt from employment taxes.
* * Benefits provided under cafeteria plans may qualify for exclusion from wages for social security, Medicare, and FUTA taxes.
Publication 80 (2012)
Page 19
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