employee

(6) Definitions For purposes of this subsection— (A) Compensation (i) In general The term “compensation” means amounts described in paragraphs (3) and (8) of section 6051(a). For purposes of the preceding sentence, amounts described in section 6051(a)(3) shall be determined without regard to section 3401(a)(3). (ii) Self-employed In the case of an employee described in subparagraph (B), the term “compensation” means net earnings from self-employment determined under section 1402(a) without regard to any contribution under this subsection. The preceding sentence shall be applied as if the term “trade or business” for purposes of section 1402 included service described in section 1402(c)(6). (B) Employee The term “employee” includes an employee as defined in section 401(c)(1). (C) Year The term “year” means the calendar year.

Source

26 USC § 408(p)(6)


Scoping language

for purposes of section 1402
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