RS 01802.200 Trade or Business Exclusions — Background
A number of activities that are recognized as trades or businesses under the IRC for
income tax purposes were excluded from the definition of “trade or business” when coverage was extended to some of the self-employed under the 1950 amendments.
Some of the excluded activities were covered by subsequent amendments.
Extended mandatory coverage to accountants, architects, funeral directors, professional
engineers, and voluntary coverage to Christian Science practitioners, ministers and
members of religious orders, but only if they file a waiver certificate. Coverage
also extended to persons engaged in agricultural activities.
Extended coverage to: lawyers, dentists, veterinarians, chiropractors, naturopaths,
osteopaths and optometrists. Voluntary coverage extended to ministers who:
Perform services in a foreign country
Congregation predominantly U.S. citizens.
Coverage extended to Doctors of Medicine, and medical interns.
Coverage extended for services performed by:
A duly ordained, commissioned or licensed minister of a church in the exercise of
A member of a religious order (other than a member who has taken a vow of poverty)
in the exercise of duties required by such order, and
Christian Science practitioners in the exercise of their profession, unless an exemption
has been granted by the IRS.
Also, services by employees and public officers of state and local governments in
positions compensated solely by fees, if such services are not covered by a section 218 coverage agreement.