Internal Revenue Bulletin:  2005-41 

October 11, 2005 

EMPLOYMENT TAX


Table of Contents

REG-104143-05 REG-104143-05

Proposed regulations under section 3121 of the Code amend existing regulations as to the dollar threshold amounts and time periods used to determine whether payments for 1) domestic service in a private home of the employer, 2) agricultural labor, 3) service not in the course of the employer’s trade or business, and 4) services provided by home workers described in section 3121(d)(3)(C) are wages subject to Federal Insurance Contributions Act (FICA) taxes.


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