The term “trade or business” shall not include services as an employee.

The following are deemed to be self-employed regardless of their possible status as employees:

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  Newspaper vendors who have attained age 18;

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  Sharefarmers;

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  A duly ordained, commissioned or licensed minister of a church in the exercise of his/her ministry or by a member of a religious order in the exercise of duties required by such order;

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  Certain employees of Foreign Governments and international organizations when the services are performed in the U.S. by a U.S. citizen;

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  Certain employees of State and local governments in positions compensated solely on a fee basis;

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  Certain members of fishing boat crews and other individuals who work on boats engaged in catching fish or other forms of marine life;

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  Real estate agents and direct sellers meeting certain conditions;

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  Employees of churches or church-controlled organizations that elect not to participate in Social Security.