26 CFR · Internal Revenue
§ 31.3306(c)(2)-1 — Domestic service.
eCFR · current through Aug 3, 2026
§ 31.3306(c)(2)-1 Domestic service.
(a)In a private home.
(1)Services of a household nature performed by an employee in or about a private home of the person by whom he is employed are excepted from employment. A private home is a fixed place of abode of an individual or family. A separate and distinct dwelling unit maintained by an individual in an apartment house, hotel, or other similar establishment may constitute a private home. If a dwelling house is used primarily as a boarding or lodging house for the purpose of supplying board or lodging to the public as a business enterprise, it is not a private home and the services performed therein are not excepted.
(2)In general, services of a household nature in or about a private home include services performed by cooks, waiters, butler
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Related
§ 31.3306
26 C.F.R. § 31.3306
Nearby Sections
11
§ 31.3306(b)(13)-1
Payments or benefits under a qualified educational assistance program.§ 31.3306(c)-1
Employment; services performed before 1955.§ 31.3306(c)-2
Employment; services performed after 1954.§ 31.3306(c)-3
Employment; excepted services in general.§ 31.3306(c)(1)-1
Agricultural labor.§ 31.3306(c)(2)-1
Domestic service.§ 31.3306(c)(3)-1
Services not in the course of employer's trade or business.§ 31.3306(c)(4)-1
Services on or in connection with a non-American vessel or aircraft.§ 31.3306(c)(5)-1
Family employment.§ 31.3306(c)(6)-1
Services in employ of United States or instrumentality thereof.