20 CFR Subpart K - Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income
prev | next
- § 404.1001 Introduction.
- § 404.1002 Definitions.
-
Employment (§§ 404.1003 - 404.1010)
- § 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.
-
Work Excluded From Employment (§§ 404.1012 - 404.1038)
- § 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.
-
Exemption From Social Security by Reason of Religious Belief (§ 404.1039)
-
Wages (§§ 404.1041 - 404.1060)
- § 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.
- § 404.1060 [Reserved]
-
Self-Employment (§§ 404.1065 - 404.1077)
- § 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.
-
Self-Employment Income (§§ 404.1080 - 404.1096)
- § 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.