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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26 C.F.R. § 31.3306(c)(2)-1 (Domestic service.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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§ 31.3306
26 C.F.R. § 31.3306

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