Subpart K. Subpart K—Employment, Wages, Self-Employment, and Self-Employment Income

• § 404.1001 - Introduction.
• § 404.1002 - Definitions.

• Employment

  • SECTION § 404.1003 - Employment.
  • SECTION § 404.1004 - What work is covered as employment?
  • SECTION § 404.1005 - Who is an employee.
  • SECTION § 404.1006 - Corporation officer.
  • SECTION § 404.1007 - Common-law employee.
  • SECTION § 404.1008 - Agent-driver or commission-driver, full-time life insurance salesman, home worker, or traveling or city salesman.
  • SECTION § 404.1009 - Who is an employer.
  • SECTION § 404.1010 - Farm crew leader as employer.

• Work Excluded From Employment

  • SECTION § 404.1012 - Work excluded from employment.
  • SECTION § 404.1013 - Included-excluded rule.
  • SECTION § 404.1014 - Domestic service by a student for a local college club, fraternity or sorority.
  • SECTION § 404.1015 - Family services.
  • SECTION § 404.1016 - Foreign agricultural workers.
  • SECTION § 404.1017 - Sharefarmers.
  • SECTION § 404.1018 - Work by civilians for the United States Government or its instrumentalities—wages paid after 1983.
  • SECTION § 404.1018a - Work by civilians for the United States Government or its instrumentalities—remuneration paid prior to 1984.
  • SECTION § 404.1018b - Medicare qualified government employment.
  • SECTION § 404.1019 - Work as a member of a uniformed service of the United States.
  • SECTION § 404.1020 - Work for States and their political subdivisions and instrumentalities.
  • SECTION § 404.1021 - Work for the District of Columbia.
  • SECTION § 404.1022 - American Samoa, Guam, or the Commonwealth of the Northern Mariana Islands.
  • SECTION § 404.1023 - Ministers of churches and members of religious orders.
  • SECTION § 404.1024 - Election of coverage by religious orders.
  • SECTION § 404.1025 - Work for religious, charitable, educational, or certain other organizations exempt from income tax.
  • SECTION § 404.1026 - Work for a church or qualified church-controlled organization.
  • SECTION § 404.1027 - Railroad work.
  • SECTION § 404.1028 - Student working for a school, college, or university.
  • SECTION § 404.1029 - Student nurses.
  • SECTION § 404.1030 - Delivery and distribution or sale of newspapers, shopping news, and magazines.
  • SECTION § 404.1031 - Fishing.
  • SECTION § 404.1032 - Work for a foreign government.
  • SECTION § 404.1033 - Work for a wholly owned instrumentality of a foreign government.
  • SECTION § 404.1034 - Work for an international organization.
  • SECTION § 404.1035 - Work for a communist organization.
  • SECTION § 404.1036 - Certain nonresident aliens.
  • SECTION § 404.1037 - Work on or in connection with a non-American vessel or aircraft.
  • SECTION § 404.1038 - Domestic employees under age 18.

• Exemption From Social Security by Reason of Religious Belief

  • SECTION § 404.1039 - Employers (including partnerships) and employees who are both members of certain religious groups opposed to insurance.

• Wages

  • SECTION § 404.1041 - Wages.
  • SECTION § 404.1042 - Wages when paid and received.
  • SECTION § 404.1043 - Facilities or privileges—meals and lodging.
  • SECTION § 404.1044 - Vacation pay.
  • SECTION § 404.1045 - Employee expenses.
  • SECTION § 404.1046 - Pay for work by certain members of religious orders.
  • SECTION § 404.1047 - Annual wage limitation.
  • SECTION § 404.1048 - Contribution and benefit base after 1992.
  • SECTION § 404.1049 - Payments under an employer plan or system.
  • SECTION § 404.1050 - Retirement payments.
  • SECTION § 404.1051 - Payments on account of sickness or accident disability, or related medical or hospitalization expenses.
  • SECTION § 404.1052 - Payments from or to certain tax-exempt trusts or payments under or into certain annuity plans.
  • SECTION § 404.1053 - “Qualified benefits” under a cafeteria plan.
  • SECTION § 404.1054 - Payments by an employer of employee's tax or employee's contribution under State law.
  • SECTION § 404.1055 - Payments for agricultural labor.
  • SECTION § 404.1056 - Explanation of agricultural labor.
  • SECTION § 404.1057 - Domestic service in the employer's home.
  • SECTION § 404.1058 - Special situations.
  • SECTION § 404.1059 - Deemed wages for certain individuals interned during World War II.
  • SECTION § 404.1060 - [Reserved]

• Self-Employment

  • SECTION § 404.1065 - Self-employment coverage.
  • SECTION § 404.1066 - Trade or business in general.
  • SECTION § 404.1068 - Employees who are considered self-employed.
  • SECTION § 404.1069 - Real estate agents and direct sellers.
  • SECTION § 404.1070 - Christian Science practitioners.
  • SECTION § 404.1071 - Ministers and members of religious orders.
  • SECTION § 404.1073 - Public office.
  • SECTION § 404.1074 - Farm crew leader who is self-employed.
  • SECTION § 404.1075 - Members of certain religious groups opposed to insurance.
  • SECTION § 404.1077 - Individuals under railroad retirement system.

• Self-Employment Income

  • SECTION § 404.1080 - Net earnings from self-employment.
  • SECTION § 404.1081 - General rules for figuring net earnings from self-employment.
  • SECTION § 404.1082 - Rentals from real estate; material participation.
  • SECTION § 404.1083 - Dividends and interest.
  • SECTION § 404.1084 - Gain or loss from disposition of property; capital assets; timber, coal, and iron ore; involuntary conversion.
  • SECTION § 404.1085 - Net operating loss deduction.
  • SECTION § 404.1086 - Community income.
  • SECTION § 404.1087 - Figuring partner's net earnings from self-employment for taxable year which ends as a result of death.
  • SECTION § 404.1088 - Retirement payment to retired partners.
  • SECTION § 404.1089 - Figuring net earnings for residents and nonresidents of Puerto Rico.
  • SECTION § 404.1090 - Personal exemption deduction.
  • SECTION § 404.1091 - Figuring net earnings for ministers and members of religious orders.
  • SECTION § 404.1092 - Figuring net earnings for U.S. citizens or residents living outside the United States.
  • SECTION § 404.1093 - Possession of the United States.
  • SECTION § 404.1094 - Options available for figuring net earnings from self-employment.
  • SECTION § 404.1095 - Agricultural trade or business.
  • SECTION § 404.1096 - Self-employment income.