(i) Remuneration for employment, unless such remuneration is specifically excepted under section 3121(a) or paragraph (j) of this section, constitutes wages even though at the time paid the relationship of employer and employee no longer exists between the person in whose employ the services were performed and the individual who performed them. “(B) Excess advance payments.—If the advance payments to a taxpayer under paragraph (2) for a calendar quarter exceed the credit allowed by this section (determined without regard to subparagraph (A)), the tax imposed by chapter 21 or 22 of the Internal Revenue Code of 1986 (whichever is applicable) for the calendar quarter shall be increased by the amount of such excess. If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. However, you don’t include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability.

• For purposes of this section, qualified health plan expenses shall be allocated to qualified sick leave wages in such manner as the Secretary may prescribe.
• 108–203, §423(c), struck out “or is domestic service in a private home of the employer” after “employer’s trade or business”.
• If you receive Olympic and Paralympic medals and USOC prize money, the value of the medals and the amount of the prize money may be nontaxable.
• If the taxpayer is due a refund, then the FICA tax overpayment is refunded.
• Use Form 1040-X to file the claim.

If an employer is exempt from the taxes imposed by section 3111 under paragraph (a)(1) of this section, then each employee described in paragraph (a)(1) of this section is exempt from the taxes imposed by section 3101 on the wages received with respect to employment with that employer. (a) General statutory effective date. (ii) Under this section, the amounts deferred in 1996 and 1997 are not reasonably ascertainable (within the meaning of paragraph (e)(4)(i) of this section) before January 1, 2000. (i) Employer M maintains a nonqualified deferred compensation plan that is an account balance plan.

§3102. Deduction of tax from wages

An individual who is not an employee under this paragraph may nevertheless be an employee under paragraph (b) or (c) of this section. The language used to designate the respective occupational groups relates to fields of endeavor in which particular federal insurance contributions act designations are not necessarily in universal use with respect to the same service. The designations are addressed to the actual services without regard to any technical or colloquial labels which may be attached to such services.

93–233, §5(d), applicable only with respect to remuneration paid after, and taxable years beginning after, 1973 (as provided in section 5(e) of Pub. 93–233, set out as a note under section 409 of Title 42), amended section 203(b)(4)(C) of Pub. 92–336 (set out as 1973 Amendment note hereunder) substituting “$13,200” for “$12,600”. 89–97 applicable with respect to remuneration paid after December, 1965, see section 320(c) of Pub. 99–272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. 99–272, set out as a note under section 3121 of this title.