Treasury Regulations (26 C.F.R.)
26 CFR § 31.3306(c)(2)-1
Domestic service.
# (a) In a private home.
(1) Services of a household nature performed by an employee in or about a private home of the person by whom he is employed are excepted from employment. A private home is a fixed place of abode of an individual or family. A separate and distinct dwelling unit maintained by an individual in an apartment house, hotel, or other similar establishment may constitute a private home. If a dwelling house is used primarily as a boarding or lodging house for the purpose of supplying board or lodging to the public as a business enterprise, it is not a private home and the services performed therein are not excepted.
(2) In general, services of a household nature in or about a private home include services performed by cooks, waiters, butlers, housekeepers, governesses, maids, valets, baby sitters, janitors, laundresses, furnacemen, caretakers, handymen, gardeners, footmen, grooms, and chauffeurs of automobile for family use.
# (b) In a local college club or local chapter of a college fraternity or sorority.
(1) Services of a household nature performed by an employee in or about the club rooms or house of a local college club or of a local chapter of a college fraternity or sorority by which he is employed are excepted from employment. A local college club or local chapter of a college fraternity or sorority does not include an alumni club or chapter. If the club rooms or house of a local college club or local chapter of a college fraternity or sorority is used primarily for the purpose of supplying board or lodging to students or the public as a business enterprise, the services performed therein are not within the exception.
(2) In general, services of a household nature in or about the club rooms or house of a local college club or local chapter of a college fraternity or sorority include services rendered by cooks, waiters, butlers, maids, janitors, laundresses, furnacemen, handymen, gardeners, housekeepers, and housemothers.
# (c) Services not excepted.
Services not of a household nature, such as services performed as a private secretary, tutor, or librarian, even though performed in the employer's private home or in a local college club or local chapter of a college fraternity or sorority, are not within the exception. Services of a household nature are not within the exception if performed in or about rooming or lodging houses, boarding houses, clubs (except local college clubs), hotels, hospitals, eleemosynary institutions, or commercial offices or establishments.
Source: view the official text
In this part (40 sections)
- 31.3302(e)-1 · Successor employer.
- 31.3306(a)-1 · Who are employers.
- 31.3306(b)-1 · Wages.
- 31.3306(b)-1T · Question and answer relating to the definition of wages…
- 31.3306(b)-2 · Reimbursement and other expense allowance amounts.
- 31.3306(b)(1)-1 · $3,000 limitation.
- 31.3306(b)(2)-1 · Payments under employers' plans on account of…
- 31.3306(b)(3)-1 · Retirement payments.
- 31.3306(b)(4)-1 · Payments on account of sickness or accident…
- 31.3306(b)(5)-1 · Payments from or to certain tax-exempt trusts, or…
- 31.3306(b)(6)-1 · Payment by an employer of employee tax under section…
- 31.3306(b)(7)-1 · Payments other than in cash for service not in the…
- 31.3306(b)(8)-1 · Payments to employees for non-work periods.
- 31.3306(b)(9)-1 · Moving expenses.
- 31.3306(b)(10)-1 · Payments under certain employers' plans after…
- 31.3306(b)(13)-1 · Payments or benefits under a qualified educational…
- 31.3306(c)-1 · Employment; services performed before 1955.
- 31.3306(c)-2 · Employment; services performed after 1954.
- 31.3306(c)-3 · Employment; excepted services in general.
- 31.3306(c)(1)-1 · Agricultural labor.
- 31.3306(c)(2)-1 · Domestic service.
- 31.3306(c)(3)-1 · Services not in the course of employer's trade or…
- 31.3306(c)(4)-1 · Services on or in connection with a non-American…
- 31.3306(c)(5)-1 · Family employment.
- 31.3306(c)(6)-1 · Services in employ of United States or…
- 31.3306(c)(7)-1 · Services in employ of States or their political…
- 31.3306(c)(8)-1 · Services in employ of religious, charitable,…
- 31.3306(c)(9)-1 · Railroad industry; services performed by an employee…
- 31.3306(c)(10)-1 · Services in the employ of certain organizations…
- 31.3306(c)(10)-2 · Services of student in employ of school, college, or…
- 31.3306(c)(10)-3 · Services before 1962 in employ of certain employees'…
- 31.3306(c)(11)-1 · Services in employ of foreign government.
- 31.3306(c)(12)-1 · Services in employ of wholly owned instrumentality…
- 31.3306(c)(13)-1 · Services of student nurse or hospital intern.
- 31.3306(c)(14)-1 · Services of insurance agent or solicitor.
- 31.3306(c)(15)-1 · Services in delivery or distribution of newspapers,…
- 31.3306(c)(16)-1 · Services in employ of international organization.
- 31.3306(c)(17)-1 · Fishing services.
- 31.3306(c)(18)-1 · Services of certain nonresident aliens.
- 31.3306(d)-1 · Included and excluded service.