Farm Employment

In general, you are an employer of farm workers if your employees do any of the following types of work.

• Raising or harvesting agricultural or horticultural products on a farm.
• Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment.
• Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity.
• Work related to cotton ginning, turpentine, or gum resin products.
• Housework in your private home on a farm operated for profit. (You may report the taxes for household employees separately. See Publication 926, Household Employer's Tax Guide.)

For more information, see Publication 51.

Workers are generally your employees if they perform services subject to your control. You are not required to withhold or pay employment taxes for independent contractors who are not your employees. For more information, see Publication 15-A, Employer's Supplemental Tax Guide.

If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee.

Special rules apply to crew leaders. See Crew Leaders, later.

Employer identification number (EIN). If you have employees, you must have an EIN. If you do not have an EIN, request one on Form SS-4, Application for Employer Identification Number. Form SS-4 has information on how to apply for an EIN by mail or by telephone. Form SS-4 is available from either the IRS or the Social Security Administration (SSA).

Employee's social security number (SSN). An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the SSA. Form SS-5 is available from any SSA office or by calling 1-800- 772-1213. It is also available from the SSA's Internet web site at www.ssa.gov.

The employee must furnish evidence of age, identity, and U.S. citizenship with the Form SS-5. An employee who is 18 or older must appear in person with this evidence at an SSA office.

INS Form I-9. You must verify that each new employee is legally eligible to work in the United States. This includes completing the Immigration and Naturalization Service (INS) Form I-9, Employment Eligibility Verification. Form I-9 is available from INS offices or by calling 1-800- 870-3676. It is also available from the INS's Internet web site at www.ins.gov. You can contact the INS at 1-800-375-5283 for more information.

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