26 CFR · Internal Revenue

§ 31.3401(a)(2)-1 — Agricultural labor.

eCFR · current through Aug 3, 2026

§ 31.3401(a)(2)-1 Agricultural labor.
The term “wages” does not include remuneration for services which constitute agricultural labor as defined in section 3121(g). For regulations relating to the definition of the term “agricultural labor”, see § 31.3121(g)-1.

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Related

26 C.F.R. § 31.3401

26 C.F.R. § 31.3121

Nearby Sections

11

§ 31.3401(a)-1T

Question and answer relating to the definition of wages in section 3401(a) (Temporary).

§ 31.3401(a)-2

Exclusions from wages.

§ 31.3401(a)-3

Amounts deemed wages under voluntary withholding agreements.

§ 31.3401(a)-4

Reimbursements and other expense allowance amounts.

§ 31.3401(a)(1)-1

Remuneration of members of the Armed Forces of the United States for active service in combat zone or while hospitalized as a result of such service.

§ 31.3401(a)(2)-1

Agricultural labor.

§ 31.3401(a)(3)-1

Remuneration for domestic service.

§ 31.3401(a)(4)-1

Cash remuneration for service not in the course of employer's trade or business.

§ 31.3401(a)(5)-1

Remuneration for services for foreign government or international organization.

§ 31.3401(a)(6)-1

Remuneration for services of nonresident alien individuals.

§ 31.3401(a)(6)-1A

Remuneration for services of certain nonresident alien individuals paid before January 1, 1967.

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