Paying Wages in Kind

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T01:02:53.000
dc.date.accessioned 2020-06-29T22:58:47Z
dc.date.available 2020-06-29T22:58:47Z
dc.date.embargo 2016-11-09
dc.date.issued 1992-05-22
dc.description.abstract <p>In general, wages paid in kind rather than in cash to agricultural labor are not subject to FICA or FUTA taxes. In addition, agricultural labor is exempt from income tax withholding except as the payment constitutes "wages." Wages paid "in any medium other than cash for agricultural labor" are exempt from the term "wages."</p> <p>Recent rulings (and apparent Internal Revenue Service scrutiny of the practice) have focused attention on the issue although neither the practice of paying wages in kind nor the authority for unique tax treatment of such in kind payments is new.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol3/iss11/1/
dc.identifier.articleid 1136
dc.identifier.contextkey 9364468
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol3/iss11/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/3896
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol3/iss11/1/AgLawDigest_v03n11_01.pdf|||Fri Jan 14 17:36:08 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Paying Wages in Kind
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isJournalIssueOfPublication 3d20c5a5-8afa-4548-b161-7c8ae000a8cb
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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