Editing Social Security (United States) (section)

==== Wages not subject to tax ====
Workers are not required to pay Social Security taxes on wages from certain types of work:<ref>IRS Publications 15, 15-A.</ref>
* A student working part-time for a university, enrolled at least half-time at the same university, and their relationship with the university is primarily an educational one.<ref>{{cite web | url=https://www.irs.gov/pub/irs-drop/rp-05-11.pdf | title=Rev. Proc. 2005-11 | publisher=Internal Revenue Service | date=April 1, 2005 | page=5}}</ref>
* A student who is a household employee for a college club, fraternity, or sorority, and is enrolled and regularly attending classes at a university.<ref name= domestic>"[https://www.law.cornell.edu/cfr/text/26/31.3121%28b%29%282%29-1 26 CFR 31.3121(b)(2)-1]". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.</ref>
* A child under age 18 (or under age 21 for [[domestic service]]) who is employed by their parent.<ref>"[https://www.law.cornell.edu/cfr/text/26/31.3121%28b%29%283%29-1 26 CFR 31.3121(b)(3)-1]". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.</ref><ref name="p15-12">"[https://www.irs.gov/pub/irs-pdf/p15.pdf Publication 15: (Circular E), Employer's Tax Guide]". ''Internal Revenue Service''. 2017. pp. 12–13.</ref>
* A person who receives payments from a state or a local government for services performed to be relieved from unemployment.<ref name= 7F1>"[https://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleC-chap21-subchapC-sec3121.htm Internal Revenue Code Section 3121(b)(7)(F)(i)]". ''Internal Revenue Service''. Retrieved November 19, 2018.</ref>
* An incarcerated person who works for the state or local government that operates the prison in which the person is incarcerated.<ref name="7F2">"[https://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleC-chap21-subchapC-sec3121.htm Internal Revenue Code Section 3121(b)(7)(F)(ii)]". ''Internal Revenue Service''. Retrieved November 19, 2018.</ref><ref name="p963 pp. 3-22">"[https://www.irs.gov/pub/irs-tege/p963_1111.pdf Publication 963]". ''Internal Revenue Service''. November 2011. pp. 3–22.</ref><ref name="fslg-2006-01">{{cite magazine | last=Bowen | first=Denise Y. | date=January 2006 | title=Amounts Paid to Inmates | magazine=Federal, State and Local Governments (FSLG) Newsletter | publisher=Internal Revenue Service | pages=3–5}}</ref>
* A person at an institution who works for the state or local government that operates the institution.<ref name="7F2" /><ref name="p963 pp. 3-22" />
* An employee of a state or local government who was hired on a temporary basis in response to a specific unforeseen fire, storm, snow, earthquake, flood, or a similar emergency, and the employee is not intended to become a permanent employee.<ref name= 7F3>"[https://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleC-chap21-subchapC-sec3121.htm Internal Revenue Code Section 3121(b)(7)(F)(iii)]". ''Internal Revenue Service''. Retrieved November 19, 2018.</ref><ref name= p15-38>"[https://www.irs.gov/pub/irs-pdf/p15.pdf Publication 15: (Circular E), Employer's Tax Guide]". ''Internal Revenue Service''. 2017. p. 38.</ref>
* A [[newspaper carrier]] under age 18.<ref name= p15-39>"[https://www.irs.gov/pub/irs-pdf/p15.pdf Publication 15: (Circular E), Employer's Tax Guide]". ''Internal Revenue Service''. 2017. p. 39.</ref>
* A [[real estate agent]] or [[salesperson|salespeople]]'s compensation if substantially all the compensation is directly related to sales or other output, rather than to the number of hours worked, and there is a written contract stating that the individual will not be treated as an employee for federal tax purposes.<ref name= p15-40>"[https://www.irs.gov/pub/irs-pdf/p15.pdf Publication 15: (Circular E), Employer's Tax Guide]". ''Internal Revenue Service''. 2017. p. 40.</ref><ref name="p15a-6">"[https://www.irs.gov/pub/irs-pdf/p15a.pdf Publication 15-A: Employer's Supplemental Tax Guide]". ''Internal Revenue Service''. 2017. pp. 6–7.</ref>
* Employees of state or local government entities in Alaska, California, Colorado, Illinois, Louisiana, Maine, Massachusetts, Nevada, Ohio, and Texas.<ref>Miller, Girard. "[http://www.governing.com/columns/public-money/FICA-free-lunch-crowd.html The FICA Free-Lunch Crowd]". ''Governing''. August 12, 2010.</ref>
* Earnings as a council member of a [[List of federally recognized tribes|federally recognized Indian tribe]].<ref>"[https://www.irs.gov/pub/irs-tege/rr59_354.pdf Revenue Ruling 59-354]", 1959-2 C.B. 24.</ref><ref name="p963 pp. 2-6">"[https://www.irs.gov/pub/irs-pdf/p963.pdf Federal-State Reference Guide]". ''Internal Revenue Service''. November 2004. pp. 2–6.</ref>
* A fishing worker who is a member of a federally recognized Indian tribe that has recognized fishing rights.<ref>Notice 89-34, 1989-1 C.B. 674.</ref><ref name="p963 pp. 2-6" />
* A nonresident alien who is an [[A-1 visa|employee of a foreign government]] on wages paid in their official capacities as a foreign government employee.<ref name="foreign students 2016">"[https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars, Teachers, Researchers, and Trainees]". ''Internal Revenue Service''. August 23, 2016. Retrieved May 12, 2017.</ref>
* A nonresident alien who is employed by a foreign employer as a crew member working on a foreign ship or foreign aircraft.<ref name="foreign students 2016" /><ref>"[https://www.law.cornell.edu/cfr/text/26/31.3121%28b%29%284%29-1 26 CFR 31.3121(b)(4)-1]". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.</ref>
* A nonresident alien who is a student, scholar, professor, teacher, trainee, researcher, physician, au pair, or summer camp worker and is temporarily in the United States in [[F-1 visa|F-1]], [[J-1 visa|J-1]], [[M-1 visa|M-1]], [[Q-1 visa|Q-1]], or [[Q-1 visa|Q-2]] nonimmigrant status for wages paid to them for services that are allowed by their visa status and are performed to carry out the purposes the visa states.<ref name="foreign students 2016" />
* A nonresident alien who is an [[G-1 visa|employee of an international organization]] on wages paid by the international organization.<ref name="foreign students 2016" />
* A nonresident alien who is on an [[H-2A visa]].<ref name="foreign students 2016" />
* A nonresident alien who works in [[Guam]], is a resident of the [[Philippines]], and is on an [[H-2A visa|H-2A]], [[H-2B visa|H-2B]], or [[H-2B visa|H-2R]] visa.<ref name="foreign students 2016" />
* A member of certain religious groups, such as the [[Mennonites]] and the [[Amish]], who consider [[insurance]] to be a lack of trust in God, and see it as their religious duty to provide for members who are sick, disabled, or elderly.<ref>{{cite web | last=Green | first=Parman R. | url=http://agebb.missouri.edu/agtax/issues/ssandse/amishss.pdf | title=Taxation Tidbit The Amish{{snd}}Social Security and Medicare Taxes | archive-url=https://web.archive.org/web/20150702022547/http://agebb.missouri.edu/agtax/issues/ssandse/amishss.pdf | archive-date=July 2, 2015 | publisher=University of Missouri | access-date=May 12, 2017}}</ref><ref>{{cite web | url=https://faq.ssa.gov/link/portal/34011/34019/Article/3821/Are-members-of-religious-groups-exempt-from-paying-Social-Security-taxes | title=Are members of religious groups exempt from paying Social Security taxes? | archive-url=https://web.archive.org/web/20180216181020/https://faq.ssa.gov/link/portal/34011/34019/Article/3821/Are-members-of-religious-groups-exempt-from-paying-Social-Security-taxes | archive-date=February 16, 2018 | publisher=Social Security Administration | date=January 9, 2017}} {{PD-notice}}</ref><ref>"[https://www.irs.gov/pub/irs-pdf/f4029.pdf Form 4029: Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits]". ''[[Internal Revenue Service]]''. September 2014.</ref>
* A person who is temporarily working outside their country of origin and is covered under a [[totalization agreement|tax treaty]] between their country and the United States.<ref name= international>"[https://www.ssa.gov/international/agreements_overview.html International Agreements: U.S. International Social Security Agreements]". ''Social Security Administration''. Retrieved May 12, 2017.</ref>
* Net annual earnings from self-employment of less than $400.
* Wages received for service as an election worker, if less than $1,400 a year (in 2008).
* Wages received for working as a household employee, if less than $1,700 per year (in 2009–2010).