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IRS.gov Website
Publication 225
taxmap/pubs/p225-057.htm#en_us_publink1000218812

Crew Leaders(p79)

rule
If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers.
taxmap/pubs/p225-057.htm#en_us_publink1000218813

Social security and Medicare taxes.(p79)

rule
For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met.
taxmap/pubs/p225-057.htm#en_us_publink1000218814

Federal income tax withholding.(p79)

rule
If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes.
taxmap/pubs/p225-057.htm#en_us_publink1000218815

Federal unemployment (FUTA) tax.(p79)

rule
For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met.
The farmer is the employer of workers furnished by a crew leader in all other situations. In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. For example, some farmers employ individuals to recruit farmworkers exclusively for them. Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. The farmer is the employer in these cases. For information about common-law employees, see section 1 of Publication 15-A. For information about crew leaders, see the Department of Labor website at www.dol.gov/whd/regs/compliance/whdfs49.htm.