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ITG FAQ #3 Answer-When are wages paid to farm workers subject to social security, Medicare taxes and income tax withholding for any calendar year?

A farm workers wages are subject to social security, Medicare taxes and income tax withholding when either of the following tests is met:

1) When an employee is paid cash wages of $150 or more for farm work; or
2) When total cash and noncash wages paid to farm workers is $2,500 or more.

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Page Last Reviewed or Updated: 17-Nov-2016