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What are the types of family employment covered by Social Security?

June 8, 2008 by admin

928. What are the types of family employment covered by Social Security?

The family employment exclusion does not apply to work you perform for either:

  1. A corporation or an association classifiable as a corporation. This is true even though the relationship set out in §926(A), (B), (C), or (D) exists between you and the person or persons controlling the corporation; or

  2. A partnership, unless the relationship in §926(A) exists between you and each of the partners.

Last Revised: Jun. 30, 2004

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