Rev. Rul. 80-67

1980-1 C.B. 221, 1980-10 I.R.B. 11.

                       Internal Revenue Service
                                 Revenue Ruling

                 WAGES; DOMESTIC SERVICES; NONCASH REMUNERATION

                           Published: March 10, 1980

26 CFR 31.3306(b)-1: Wages.

(Also 31.3306(a)-1, 31.3306(c)(2)-1.)

  Wages; domestic services; noncash remuneration. Noncash remuneration paid for domestic services in a private home is not wages under secrion 3306(b) of the Code. However, noncash remuneration paid for domestic services in a local college club or local chapter of a college fraternity or sorority is wages under section 3306(b).

  Noncash remuneration paid for domestic services in a private home is not wages under section 3306(b) of the Internal Revenue Code.  However, noncash remuneration paid for domestic service in a local college club, or local chapter of a college fraternity or sorority, is wages under section 3306(b). See Rev. Rul. 55-631, 1955-2 C.B. 619 for the similar treatment of noncash remuneration for domestic services under the predecessor to section 3121(a) of the Code.

Rev. Rul. 80-67, 1980-1 C.B. 221, 1980-10 I.R.B. 11.