Please contact your nearest Texas Workforce Commission (TWC) Tax Office for specifics.

• Service of an Individual in the employ of the individual's spouse.

• Services of a Minor Child (under 21) in the employ of the parents.

• Services of Parents in the employ of their sons or daughters.

• Services for a political subdivision as an Elected Official.

• Services for a Foreign Government.

• Services of a Student Nurse or Intern in the employ of a Hospital.

• Services as an Insurance Agent or solicitor if remuneration is solely by way of commission.

• Services of Newspaper Delivery Persons under the age of 18.

• Services of an Ordained Minister in the exercise of his/her ministry.

• Services for an Unemployment Work Relief/Training Program assisted or financed by a Federal or State Agency.

• Services performed by a Student for a School, College or University if he/she is enrolled and regularly attending classes.

• Services performed by Students enrolled at a Non-Profit or Public School which combines academic instruction with work experience.

• Services of Direct Sellers.

• Services in the employ of a Church.

FOR A COMPLETE LIST OF COVERED AND EXEMPT SERVICES, PLEASE REFER TO THE TEXAS UNEMPLOYMENT COMPENSATION ACT.

Please e-mail questions or comments to tax@twc.state.tx.us

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