Publication 963 (Rev. October 1997) - Uncle Fed's Tax*Board

Social Security Coverage
NOTES
Social Security Exclusions
Checklist
Yes
No
The following services checked yes, cannot be covered by Section 218 Agreements
and are excluded from mandatory Social Security coverage:
Was the employee hired to be relieved from unemployment?
Is the employee an inmate or patient hired to perform service in a
hospital, home or other institution?
Is the employee hired to perform services on a temporary basis in
case of fire, storm, snow, earthquake, flood or similar emergency?
Is the employee hired to provide covered transportation services
which are covered under Section 210(k) of the Social Security Act?
(Excluded under coverage of Section 218 only.)
Is the employee hired to perform services (other than agricultural
labor or service performed by a student) not defined as “employment”
under other provisions of section 210(a) of the Social Security Act?
Is the service performed by an election official or election worker
(1) who is paid less than the threshold amount mandated by law in a
calendar year, and (2) who is not covered by a Section 218 Agreement?
This applies to Section 218 coverage only if the State has executed a
modification.
Is the individual treated as self-employed and compensated for services
solely on a fee basis? (Excluded from coverage unless the State specifically
includes them under a Section 218 Agreement.)
4-4 Federal-State Reference Guide (1997 Edition)