TN 13 (06-92)
RS 01402.270 Services Not In The Course Of The Employer's Trade Or Business
Act, Sec. 209(a)(6)(A)—(C);
20 CFR 404.1058(a).
Beginning January 1, 1978, cash payments made to an employee for services not in the course of the employer's trade or business (i.e., work that does not promote or advance the trade or business of the employer) are wages if such payments amount to $100 or more in a CY.
NOTE: Payment in a medium other than cash is not wages.
RS 01901.520, Nonbusiness Work Cash-Pay Test.