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