[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR31.3401(a)(3)-1]

[Page 195-196]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 31_EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE--Table of Contents
 
              Subpart E_Collection of Income Tax at Source
 
Sec. 31.3401(a)(3)-1  Remuneration for domestic service.

    (a) In a private home. (1) Remuneration paid for services of a 
household nature performed by an employee in or about a private home of 
the person by whom he is employed is excepted from wages and hence is 
not subject to withholding. 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 remuneration paid for services performed 
therein is not within the exception.
    (2) In general, services of a household nature in or about a private 
home include services performed by cooks, waiters, butlers, 
housekeepers, governesses, maids, valets, baby sitters, janitors, 
laundresses, furnacemen, caretakers, handymen, gardeners, footmen, 
grooms, and chauffeurs of automobiles for family use.
    (b) In a local college club or local chapter of a college fraternity 
or sorority. (1) Remuneration paid for services of a household nature 
performed by an employee in or about the club rooms or house of a local 
college club or of a local chapter of a college fraternity or sorority 
by which he is employed is excepted from wages and hence is not subject 
to withholding. A local college club or local chapter of a college 
fraternity or sorority does not include an alumni club or chapter. If 
the club rooms or house of a local college club or local chapter of a 
college fraternity or sorority is used primarily for the purpose of 
supplying board or lodging to students or the public as a business 
enterprise, the remuneration paid for

[[Page 196]]

services performed therein is not within the exception.
    (2) In general, services of a household nature in or about the club 
rooms or house of a local college club or local chapter of a college 
fraternity or sorority include services rendered by cooks, waiters, 
butlers, maids, janitors, laundresses, furnacemen, handymen, gardeners, 
housekeepers, and housemothers.
    (c) Remuneration not excepted. Remuneration paid for services not of 
a household nature, such as services performed as a private secretary, 
tutor, or librarian, even though performed in the employer's private 
home or in a local college club or local chapter of a college fraternity 
or sorority, is not within the exception. Remuneration paid for services 
of a household nature is not within the exception if performed in or 
about rooming, or lodging houses, boarding houses, clubs (except local 
college clubs), hotels, hospitals, eleemosynary institutions, or 
commercial offices or establishments.