All I can tell you Monty is that social security "wages" (3121(a) "wages" [box 3 on the W2] are 3401(a) "wages" [box 1 on the W2].
So with this..............
To elucidate more clearly the 1961 definition, above: ‘includes’ and ‘including’ shall not be deemed to include things not enumerated
3401(a) "wages" does not leave out the enumerated Social Security earnings.
The code is pretty simple once you get the "wrongs" Hendrickson put in your mind from reading his CtC book.
3401(a) is pretty straight forward to are deemed 3401(a) "wages".
Here Monty I'll show you using 3401(a) that all of Social Security "wages" are included in the 3401(a) "wages" definition except what Social Security excludes from 3121(a) "wages".
What you are going to find out is this. What "wages" (its actually occupations) Social Security excludes for the purpose of crediting your SS account are excluded from the 3401(a) "wage" definition.
3401(a) will actually tell you if certain agricultural [3121(g)] earnings are to be considered as 3121(a) "wages" then these 3121(a) "wages" are to be included in the 3401(a) "wage" definition.
(a) WagesFor purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid—
(ok Monty from this point forward..all these are excluded from 3401(a) "wages")
(1) for active service performed in a month for which such employee is entitled to the benefits of section 112 (relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent remuneration for such service is excludable from gross income under such section; or
(2) for agricultural labor (as defined in section 3121(g)) unless the remuneration paid for such labor is wages (as defined in section 3121(a)
Do you understand what (2) here is telling you?
First off 3401(a)(2) is telling that 3121(g) agricultural labor (occupation) is not included as 3401(a) "wages"....however if such 3121(g) agri labor remuneration is defined (or elected as) as 3121(a) "wages" (Social Security wages; box 3 on the W2) then all bets are off and this agri labor earnings are now deemed as 3401(a) "wages" and thus taxable under the Section 1 imposition.


Hope this helps you Monty because the "employee" and "trade or business" definitions really have no bearing on if you earn 3121(a) "wages". And while I'm at it here SS disqualifies most government employees from participating in SS because they already have another government retirement plan they use...so you cant argue the government employee angle.