Handling, processing, or packaging any agricultural or horticultural commodity, if you produced more than half of the commodity. Work related to cotton ginning, turpentine, or gum resin products. Housework in your private home on a farm that is operated for profit. Workers are your employees if they perform services subject to your control. You are not required to withhold or pay employment taxes for independent contractors who are not your employees.
Special rules apply to crew leaders.
See Crew Leaders, later. If you do not have an EIN, request one on Form SS-4, Application for Employer Identification Number. Form SS-4 has information on how to apply for an EIN by mail or by telephone. An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the nearest SSA office. The employee must furnish evidence of age, identity, and U.S. citizenship with the Form SS-5.