TN 10 (09-90)
A payment for services performed, when made in a medium other than cash is wages.
There are situations when either all or part of such payments are excluded from wages.
These exclusions occur:
When services are not in the course of the employer's trade or business (RS 01402.270).
For domestic services in a private home of the employer (RS 01402.215).
For agricultural labor (RS 01402.020).
For meals and lodging furnished the employee for the convenience of the employer (RS 01402.240).
With certain fringe benefits (RS 01402.050 and RS 01402.051).
For services performed by certain homeworkers (RS 01402.230).