Regulation & law · 16/09/2005

Correction of Proposed Rulemaking on FICA Application to Certain Service Payments

The IRS has corrected a proposed rulemaking notice regarding the application of the Federal Insurance Contributions Act (FICA) to payments made for certain services, including domestic service, agricultural labor, and home worker services. The correction addresses a notice published on August 26, 2005, in the Federal Register (70 FR 50228).