Regulations last checked for updates: Jan 30, 2025

Title 26 - Internal Revenue last revised: Jan 19, 2025
§ 1.1402(d)-1 - Employee and wages.

For the purpose of the tax on self-employment income, the term “employee” and the term “wages” shall have the same meaning as when used in the Federal Insurance Contributions Act. For an explanation of these terms, see Subpart B of Part 31 of this chapter (Employment Tax Regulations).

authority: 26 U.S.C. 7805,unless
source: Sections 1.1401-1 through 1.1403-1 contained in T.D. 6691, 28 FR 12796, Dec. 3, 1963, unless otherwise noted.
cite as: 26 CFR 1.1402