Code of Federal Regulations · Subpart

Subpart K — Employment, Wages, Self-employment, And Self-employment Income

20 C.F.R. pt. 404, subpt. K

• § 404.1001 Introduction
• § 404.1002 Definitions
• § 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
• § 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
• § 404.1019 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
• § 404.1039 Employers (including Partnerships) And Employees Who Are Both Members Of Certain Religious Groups Opposed To Insurance
• § 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]
• § 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
• § 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
• § 404.1018a a Work By Civilians For The United States Government Or Its Instrumentalities—Remuneration Paid Prior To 1984
• § 404.1018b b Medicare Qualified Government Employment