Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-902 - DEFINITIONS
Rule 1.26-51-902(13)(B) - Wages for Agricultural Labor - Cash Remuneration
Universal Citation: AR Admin Rules 1.26-51-902(13)(B)
Current through Register Vol. 49, No. 9, September, 2024
Pursuant to IRC Sec. 3121(a), cash remuneration paid by an employer in any calendar year to an employee for agricultural labor shall not be considered "wages" subject to withholding unless:
(a) The cash remuneration paid in such year by the employer to the employee for such labor is $150.00 or more;
or
b) The employer's expenditures for agricultural labor in such year equal or exceed $2,500.00. However, this provision (b) shall not apply in determining whether remuneration paid to an employee constitutes "wages" if such employee:
i) Is employed as a hand harvest laborer and is paid on a piece rate basis in an operation which has been, and is customarily and generally recognized as having been, paid on a piece rate basis in the region of employment;
ii) Commutes daily from his permanent residence to the farm on which he is employed; and
iii) Has been employed in agriculture less than 13 weeks during the prior calendar year.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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