Treasury Regulations · 26 CFR
§ 31.3121(b)(2)-1. Domestic service performed by students for certain college organizations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 3121(b)(2)
Cite as 26 CFR § 31.3121(b)(2)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 20, 1960 by T.D. 6516
- Last amended
- December 21, 2004 by T.D. 9167
- Issued under
- 26 U.S.C. § 3121(b)(2)
- Length
- 366 words · about 2 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
¶(a) Services of a household nature performed in or about the club rooms or house of a local college club, or in or about the club rooms or house of a local chapter of a college fraternity or sorority, by a student who is enrolled and regularly attending classes at a school, college, or university are excepted from employment. For purposes of this exception, the statutory tests are the type of services performed by the employee, the character of the place where the services are performed, and the status of the employee as a student enrolled and regularly attending classes at a school, college, or university.
¶(b) 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) 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 services performed therein are not within the exception.
¶(d) An organization is a school, college, or university within the meaning of section 3121(b)(2) if its primary function is the presentation of formal instruction, it normally maintains a regular faculty and curriculum, and it normally has a regularly enrolled body of students in attendance at the place where its educational activities are regularly carried on. See section 170(b)(1)(A)(ii) and the regulations thereunder.
¶(e) Services of a household nature are 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.
¶(f) For provisions relating to domestic service in a private home of the employer, see § 31.3121(a)(7)-1.
[T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, as amended by T.D. 9167, 69 FR 76405, Dec. 21, 2004]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9167 (69 FR 76405)
- Amended (25 FR 14021)
- Issued by T.D. 6516 (25 FR 13032)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart B Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954)
- General Provisions
Nearby sections
- § 31.3121(b)-2 Employment; services performed before 1955.
- § 31.3121(b)-3 Employment; services performed after 1954.
- § 31.3121(b)-4 Employment; excepted services in general.
- § 31.3121(b)(1)-1 Certain services performed by foreign agricultural workers, or performed before 1959 in connection with oleoresinous products.
- § 31.3121(b)(2)-1 Domestic service performed by students for certain college organizations.
- § 31.3121(b)(3)-1 Family employment.
- § 31.3121(b)(4)-1 Services performed on or in connection with a non-American vessel or aircraft.
- § 31.3121(b)(5)-1 Services in employ of an instrumentality of the United States specifically exempted from the employer tax.
- § 31.3121(b)(6)-1 Services in employ of United States or instrumentality thereof.