$150 Test or the $2,500 Test

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$150 Test or the $2,500 Test

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Publication 51 - Circular A, Agricultural Employer's Tax Guide - 4. Social Security and Medicare Taxes

The $150 Test or the $2,500 Test. All cash wages that you pay to an employee during the year for farmwork...

Publication 80 - Circular SS - Federal Tax Guide for Employers in the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands - 6. Social Security and Medicare Taxes for Farmworkers

The $150 Test or the $2,500 Test. All cash wages that you pay to any employee for farmwork are subject to...