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previous page Previous Page: Publication 51 - Circular A, Agricultural Employer's Tax Guide - (Circular A), Agricultural Employer's Tax Guide
next page Next Page: Publication 51 - Circular A, Agricultural Employer's Tax Guide - 3. Taxable Wages
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication
taxmap/pubs/p51-001.htm#en_us_publink100070958

2. Who Are Employees?(p7)


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Generally, employees are defined either under common law or under statutes for certain situations.
taxmap/pubs/p51-001.htm#en_us_publink100070959

Employee status under common law.(p7)


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Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. This is so even when you give the employee freedom of action. What matters is that you have the right to control the details of how the services are performed. Get Publication 15-A, Employer's Supplemental Tax Guide, for more information on how to determine whether an individual providing services is an independent contractor or an employee.
You are responsible for withholding and paying employment taxes for your employees. You are also required to file employment tax returns. These requirements do not apply to amounts that you pay to independent contractors. The rules discussed in this publication apply only to workers who are your employees.
In general, you are an employer of farmworkers if your employees:
For this purpose, the term "farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage.
The table on page 24, How Do Employment Taxes Apply to Farmwork, distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations.
taxmap/pubs/p51-001.htm#en_us_publink100070960

Crew Leaders(p8)


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If you are a crew leader, you are an employer of farmworkers. A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. For FUTA tax rules, see section 10.
taxmap/pubs/p51-001.htm#en_us_publink100070961

Husband-Wife Business(p8)


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If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. See Publication 541, Partnerships, for more details. The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees.
taxmap/pubs/p51-001.htm#en_us_publink100070962

Exception—Qualified joint venture.(p8)


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If you and your spouse materially participate (see Material participation on page F-2 of the Instructions for Schedule F) as the only members of a jointly owned and operated business, and you file a joint Form 1040, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse's sole proprietorship.
taxmap/pubs/p51-001.htm#en_us_publink100070963

Exception—Community income.(p8)


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If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U.S. possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. You may still make an election to be taxed as a qualified joint venture instead of a partnership. See Exception—Qualified joint venture above.
previous pagePrevious Page: Publication 51 - Circular A, Agricultural Employer's Tax Guide - (Circular A), Agricultural Employer's Tax Guide
next pageNext Page: Publication 51 - Circular A, Agricultural Employer's Tax Guide - 3. Taxable Wages
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication