{"data":{"id":"us/26-cfr-31.3306-b-7-1","jurisdiction":"us","citation":"26 CFR 31.3306(b)(7)-1","heading":"(b)(7)-1 Payments other than in cash for service not in the course of employer's trade or business.","body":"The term “wages” does not include remuneration paid in any medium other than cash for service not in the course of the employer's trade or business. Cash remuneration includes checks and other monetary media of exchange. Remuneration paid in any medium other than cash, such as lodging, food, or other goods or commodities, for service not in the course of the employer's trade or business does not constitute wages. Remuneration paid in any medium other than cash for other types of services does not come within this exclusion from wages. For provisions relating to the circumstances under which service not in the course of the employer's trade or business does not constitute employment, see § 31.3306(c)(3)-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER C—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE","Subpart D—Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954)"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"dada2e9d14d9c1c3bdf2a9c2e7871fd78bcf1ad76d4021761e7fa733f131c954","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-31.3306-b-6-1","next":"us/26-cfr-31.3306-b-8-1"},"notice":"GroundRules: Original legal text. Not legal advice."}