Definition Type: SimpleType
Name: ExemptCodeType
Namespace: http://www.irs.gov/efile
Containing Schema: ExemptWagesSupportingInfo.xsd
Documentation:
List of exempt codes
Collapse XSD Schema Diagram:
XSD Diagram of ExemptCodeType in schema exemptwagessupportinginfo_xsd (IRS Electronic Tax Administration)
Collapse XSD Schema Code:
<xsd:simpleType name="ExemptCodeType">
    <xsd:annotation>
        <xsd:documentation>List of exempt codes</xsd:documentation>
    </xsd:annotation>
    <xsd:restriction base="StringType">
        <xsd:enumeration value="00">
            <xsd:annotation>
                <xsd:documentation>Penal Institution Inmate Services Performed</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="01">
            <xsd:annotation>
                <xsd:documentation>Agricultural Labor</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="03">
            <xsd:annotation>
                <xsd:documentation>Domestic Service in College Clubs</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="04">
            <xsd:annotation>
                <xsd:documentation>Educational Assistance Programs</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="05">
            <xsd:annotation>
                <xsd:documentation>Meets Circular E Req. for Number of Employees</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="06">
            <xsd:annotation>
                <xsd:documentation>Foreign Government and International Organizations</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="07">
            <xsd:annotation>
                <xsd:documentation>Homeworker (Industrial) - Statutory Employee</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="08">
            <xsd:annotation>
                <xsd:documentation>Household Workers</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="09">
            <xsd:annotation>
                <xsd:documentation>Hospital Interns</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="10">
            <xsd:annotation>
                <xsd:documentation>Ministers of Churches</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="11">
            <xsd:annotation>
                <xsd:documentation>Religious Order Members / Vow of Poverty</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="12">
            <xsd:annotation>
                <xsd:documentation>Religious Order Members / No Vow of Poverty</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="13">
            <xsd:annotation>
                <xsd:documentation>Reimbursement for Moving Expenses</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="14">
            <xsd:annotation>
                <xsd:documentation>Newspaper Carrier Under Age 18</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="15">
            <xsd:annotation>
                <xsd:documentation>Newspaper and Magazine Vendors</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="16">
            <xsd:annotation>
                <xsd:documentation>Noncash Payments for Household Work</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="17">
            <xsd:annotation>
                <xsd:documentation>Patients Employed by Hospitals</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="18">
            <xsd:annotation>
                <xsd:documentation>Railroads - Pymts Subject to RRTA and RUIA</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="19">
            <xsd:annotation>
                <xsd:documentation>Qualified Real Estate Agents</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="20">
            <xsd:annotation>
                <xsd:documentation>Service Other Than Employer's Trade</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="21">
            <xsd:annotation>
                <xsd:documentation>Deceased Worker's Wages Paid to Estate/Beneficiary</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="22">
            <xsd:annotation>
                <xsd:documentation>State Government or Political Subdivision Employee</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="23">
            <xsd:annotation>
                <xsd:documentation>Supplemental Unemployment Compensation Plan</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="24">
            <xsd:annotation>
                <xsd:documentation>Dependent Care Assistance Programs</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="25">
            <xsd:annotation>
                <xsd:documentation>Tips Less Than $20.00 a Month</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="26">
            <xsd:annotation>
                <xsd:documentation>Employee Achievement Awards</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="27">
            <xsd:annotation>
                <xsd:documentation>Qualified Group Legal Services Plan</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="28">
            <xsd:annotation>
                <xsd:documentation>Loans with Below-Market Interest Rates</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="30">
            <xsd:annotation>
                <xsd:documentation>Lawfully Admitted Aliens on Temp Agricultural Work</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="31">
            <xsd:annotation>
                <xsd:documentation>Resident Aliens Working Outside the U.S.</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="32">
            <xsd:annotation>
                <xsd:documentation>Nonresident Canadian and Mexican U.S. Workers</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="33">
            <xsd:annotation>
                <xsd:documentation>Nonresident Alien Student Scholar, Teacher, ...</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="34">
            <xsd:annotation>
                <xsd:documentation>Nonresident Alien/U.S. Aircraft Work/Out U.S.</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="35">
            <xsd:annotation>
                <xsd:documentation>Family Employees</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="36">
            <xsd:annotation>
                <xsd:documentation>Son or Daughter Under 21 Employed by Parent</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="37">
            <xsd:annotation>
                <xsd:documentation>Parent Employed by Son or Daughter</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="38">
            <xsd:annotation>
                <xsd:documentation>Spouse Employed by Spouse</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="40">
            <xsd:annotation>
                <xsd:documentation>Federal Employees</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="41">
            <xsd:annotation>
                <xsd:documentation>Members of Uniformed Services</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="42">
            <xsd:annotation>
                <xsd:documentation>All Others - Federal Employees</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="45">
            <xsd:annotation>
                <xsd:documentation>Fishing and Related Activities</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="46">
            <xsd:annotation>
                <xsd:documentation>Fish/Sponges on Vessels Less Than 10 Net Tons</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="47">
            <xsd:annotation>
                <xsd:documentation>Fishing - Share of Catch and No Cash Payment</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="48">
            <xsd:annotation>
                <xsd:documentation>Salmon or Halibut - Share of Catch - No Cash</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="50">
            <xsd:annotation>
                <xsd:documentation>Foreign Service by U.S. Citizens</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="51">
            <xsd:annotation>
                <xsd:documentation>U.S. Government Employee</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="52">
            <xsd:annotation>
                <xsd:documentation>Employees of Foreign Subsidiaries</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="55">
            <xsd:annotation>
                <xsd:documentation>Insurance Agents or Solicitors</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="56">
            <xsd:annotation>
                <xsd:documentation>Full-Time Life Insurance Salesperson</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="57">
            <xsd:annotation>
                <xsd:documentation>Other Salespeople of Life/Casualty Insurance</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="60">
            <xsd:annotation>
                <xsd:documentation>Meals and Lodging</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="61">
            <xsd:annotation>
                <xsd:documentation>Meals Furnished for Employer's Convenience</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="62">
            <xsd:annotation>
                <xsd:documentation>Lodging Furnished for Employer's Convenience</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="65">
            <xsd:annotation>
                <xsd:documentation>Nonprofit Organizations</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="66">
            <xsd:annotation>
                <xsd:documentation>Religious Educational Charitable Organization</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="67">
            <xsd:annotation>
                <xsd:documentation>Corporation Organized Under Act of Congress</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="68">
            <xsd:annotation>
                <xsd:documentation>Other Exempt Nonprofit Organizations</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="70">
            <xsd:annotation>
                <xsd:documentation>Retirement and Pension Plans</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="71">
            <xsd:annotation>
                <xsd:documentation>Employer Contributions to Simplified Employee Pension Plan</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="72">
            <xsd:annotation>
                <xsd:documentation>Employer Contributions to Annuity Contracts</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="73">
            <xsd:annotation>
                <xsd:documentation>Qualified Retirement and Pension Plan Payment</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="74">
            <xsd:annotation>
                <xsd:documentation>Employer Contributions to Qualified Retirement/Pension Plan</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="75">
            <xsd:annotation>
                <xsd:documentation>Sickness or Injury Payments</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="76">
            <xsd:annotation>
                <xsd:documentation>Workmen's Compensation Payments</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="77">
            <xsd:annotation>
                <xsd:documentation>Certain Employer Plans - Sick/Injury Payments</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="78">
            <xsd:annotation>
                <xsd:documentation>No Employer Plan - Sick/Injury Payments</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="80">
            <xsd:annotation>
                <xsd:documentation>Students</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="81">
            <xsd:annotation>
                <xsd:documentation>Student Working for Private School, College</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="82">
            <xsd:annotation>
                <xsd:documentation>Student Worker for Aux Nonprofit Organization</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="83">
            <xsd:annotation>
                <xsd:documentation>Student Working for Public School, College</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="84">
            <xsd:annotation>
                <xsd:documentation>Spouse of Student</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="85">
            <xsd:annotation>
                <xsd:documentation>Fulltime Student at Public Education Institute</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="86">
            <xsd:annotation>
                <xsd:documentation>Student Nurse Working for a Hospital</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="87">
            <xsd:annotation>
                <xsd:documentation>Students Employed by Organized Camps</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="90">
            <xsd:annotation>
                <xsd:documentation>Nontaxable Fringe Benefits</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="91">
            <xsd:annotation>
                <xsd:documentation>Group-Term Life Insurance Costs/Cafeteria Plan</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="92">
            <xsd:annotation>
                <xsd:documentation>Qualifying Scholarships and Fellowship Grants</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
        <xsd:enumeration value="93">
            <xsd:annotation>
                <xsd:documentation>Indian Tribal Government</xsd:documentation>
            </xsd:annotation>
        </xsd:enumeration>
    </xsd:restriction>
</xsd:simpleType>
Collapse Facets:
Facet Value
Enumeration 00
Enumeration 01
Enumeration 03
Enumeration 04
Enumeration 05
Enumeration 06
Enumeration 07
Enumeration 08
Enumeration 09
Enumeration 10
Enumeration 11
Enumeration 12
Enumeration 13
Enumeration 14
Enumeration 15
Enumeration 16
Enumeration 17
Enumeration 18
Enumeration 19
Enumeration 20
Enumeration 21
Enumeration 22
Enumeration 23
Enumeration 24
Enumeration 25
Enumeration 26
Enumeration 27
Enumeration 28
Enumeration 30
Enumeration 31
Enumeration 32
Enumeration 33
Enumeration 34
Enumeration 35
Enumeration 36
Enumeration 37
Enumeration 38
Enumeration 40
Enumeration 41
Enumeration 42
Enumeration 45
Enumeration 46
Enumeration 47
Enumeration 48
Enumeration 50
Enumeration 51
Enumeration 52
Enumeration 55
Enumeration 56
Enumeration 57
Enumeration 60
Enumeration 61
Enumeration 62
Enumeration 65
Enumeration 66
Enumeration 67
Enumeration 68
Enumeration 70
Enumeration 71
Enumeration 72
Enumeration 73
Enumeration 74
Enumeration 75
Enumeration 76
Enumeration 77
Enumeration 78
Enumeration 80
Enumeration 81
Enumeration 82
Enumeration 83
Enumeration 84
Enumeration 85
Enumeration 86
Enumeration 87
Enumeration 90
Enumeration 91
Enumeration 92
Enumeration 93
Collapse Derivation Tree:
Collapse References:
nsA:ExemptCode