TN 15 (06-97)
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
Newspaper vendors who have attained age 18;
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;
Certain employees of Foreign Governments and international organizations when the
services are performed in the U.S. by a U.S. citizen;
Certain employees of State and local governments in positions compensated solely on
a fee basis;
Certain members of fishing boat crews and other individuals who work on boats engaged
in catching fish or other forms of marine life;
Real estate agents and direct sellers meeting certain conditions;
Employees of churches or church-controlled organizations that elect not to participate
in Social Security.
Develop only if material. If development is necessary, first determine whether there
is an employer-employee relationship. If none, develop trade or business, or whether
income is excluded as above.
Accept the individual's allegation if:
The activity could constitute a trade or business;
Service would be covered if performed as an employee, and;
There was a consistent reporting of earnings.