Services after 1954 constitute a trade or business if:

• •

  No remuneration other than a share of the catch, or its proceeds is paid; and

• •

  The amount of the share depends on the amount of the catch; and

• •

  The operating crew is normally less than 10.

Services after 1994 constitute a trade or business if the individual continues to meet all the above requirements and receives certain cash remuneration which:

1. a. 

   does not exceed $100 per trip;

2. b. 

   is contingent on a minimum catch; and

3. c. 

   is paid solely for additional duties (such as mate, engineer, or cook) for which additional cash remuneration is traditional in the industry.

The new provision provided in RS 01802.225B.2.a.-RS 01802.225B.2.c. is effective for remuneration paid after December 31, 1994. In addition, the provision applies to remuneration paid after December 31, 1984 and all years before January 1, 1995, unless the payor treated the remuneration when paid as subject to FICA tax; i.e., as wages.