Can an LLC Be a Qualified Joint Venture? (w/Examples) + FAQs

Yes, but only under very specific conditions. A married couple’s LLC can qualify for the qualified joint venture (QJV) election — but only if that LLC is located in one of the nine community property states and is treated as a disregarded entity under Rev. Proc. 2002-69. In all other states, an LLC is considered a “state law entity,” and the IRS has made it clear that businesses operated through state law entities do not qualify for the QJV election under IRC Section 761(f).

This distinction catches thousands of couples off guard every year. The penalty for filing a late or missing Form 1065 partnership return is now $235 per partner, per month, up to 12 months. For a two-spouse LLC, that adds up to $5,640 in potential penalties for a single missed return — all because the couple assumed their LLC qualified as a joint venture when it did not.

Here is what you will learn in this article:

📋 The exact IRS requirements under IRC §761(f) that determine whether your LLC can make the QJV election
🏠 How community property states create a special path for spouse-owned LLCs — and why the other 41 states do not
⚠️ The most common filing mistakes married LLC owners make and the penalties that follow
💰 How the QJV election affects self-employment tax, Social Security credits, and retirement plan contributions for each spouse
⚖️ Real court cases where couples lost their arguments and faced penalties for treating their LLC as a joint venture when it did not qualify

What Is a Qualified Joint Venture?

A qualified joint venture is a special tax election created by the Small Business and Work Opportunity Tax Act of 2007. It allows a married couple who co-own and co-operate a business to skip filing a partnership return (Form 1065) and instead report their business income as two separate sole proprietors on their joint Form 1040.

Before this election existed, married couples who ran a business together had a problem. The IRS treated their shared business as a partnership by default, which forced them to file a separate partnership return every year. Many couples did not know this. They would just put all the income on one spouse’s Schedule C and call it a day.

That approach had two major downsides. First, only one spouse received credit for Social Security and Medicare coverage purposes. Second, the couple was technically violating partnership filing requirements and could face penalties under IRC Section 6698.

The QJV election under IRC §761(f) solved this problem. When a married couple elects QJV status, each spouse files their own Schedule C (or Schedule F for farming) and their own Schedule SE. Both spouses get individual Social Security and Medicare credit. And the couple avoids the hassle and expense of preparing a full partnership return.

The Three Core Requirements Under IRC §761(f)

The IRS sets three strict requirements for a business to qualify as a qualified joint venture. Miss even one, and the election is invalid. Here is what the law requires.

Requirement 1: The only owners are spouses who file jointly. Both spouses must be legally married under state law. They must file a joint return (Form 1040) using the Married Filing Jointly status. If either spouse files separately or if there is any third-party owner involved — even a minor child or a trust — the business cannot be a QJV.

Requirement 2: Both spouses materially participate in the business. This is not a casual standard. Material participation has a specific legal meaning under IRC Section 469(h) and the corresponding regulations. The IRS looks at whether each spouse is involved in operations on a regular, continuous, and substantial basis. Simply writing checks or doing occasional bookkeeping is not enough. Both spouses must be actively working in the business.

Requirement 3: Both spouses elect QJV treatment. The election itself is straightforward. There is no special form to file. The couple simply divides all items of income, gain, loss, deduction, and credit between them, and each spouse attaches a separate Schedule C (or Schedule F) and Schedule SE to their joint Form 1040. By filing this way, the election is made.

All three requirements must be met every year. If the couple divorces, if one spouse stops materially participating, or if a new member joins the business, the QJV election is automatically invalid for that year.

The LLC Problem: Why State Law Entities Are Different

Here is where most married couples get confused. Even if a husband and wife meet all three requirements listed above, their business still does not qualify for the QJV election if it is operated through a state law entity — and that includes an LLC.

The IRS makes this point directly on its official QJV guidance page: “Only businesses that are owned and operated by spouses as co-owners (and not in the name of a state law entity) qualify for the election.” The Form 1065 instructions repeat the same language. An LLC, a limited partnership, and any other entity formed under state law are all excluded from the standard QJV election.

Why does this matter? Because when you form an LLC with your state, you create a legal entity that is separate from you. That LLC has its own name, its own EIN, its own operating agreement, and its own legal standing. In the eyes of the IRS, your business is now being conducted through that entity, not directly by you and your spouse as co-owners.

This creates a critical fork in the road. A married couple running a business without forming an LLC or other entity can elect QJV treatment in any of the 50 states. But the moment they form an LLC, the default federal tax classification kicks in. A two-member LLC — even one owned entirely by spouses — is treated as a partnership by default under Treasury Regulation §301.7701-3. That means the couple must file Form 1065 and issue Schedule K-1s, or face penalties.

There is, however, one major exception — and it depends entirely on what state you live in.

Community Property States: The Exception That Changes Everything

If you and your spouse form an LLC in one of the nine community property states, you have a special path to avoid partnership filing. This path does not come from IRC §761(f) directly. It comes from a separate IRS ruling called Rev. Proc. 2002-69.

The nine community property states are:

Arizona
California
Idaho
Louisiana
Nevada
New Mexico
Texas
Washington
Wisconsin

Under Rev. Proc. 2002-69, a spouse-owned LLC in a community property state can be treated as a disregarded entity (essentially a single-member LLC for tax purposes) if the following conditions are met:

The LLC is owned solely by a married couple as community property under state law
No person other than one or both spouses would be considered an owner for federal tax purposes
The LLC has not elected to be treated as a corporation under Reg. §301.7701-2

When these conditions are met, the IRS agrees to treat the LLC as if it does not exist as a separate entity. The couple then reports their income and expenses the same way a sole proprietorship would — each spouse files a separate Schedule C (or Schedule F) and Schedule SE. The result is functionally identical to a qualified joint venture, even though the technical legal path is slightly different.

This is a huge advantage for couples in community property states. They get the liability protection of an LLC and the tax simplicity of sole proprietorship treatment. They do not file Form 1065. They do not issue K-1s. And both spouses receive separate Social Security and Medicare credit.

How Community Property Law Makes This Work

In community property states, assets acquired during a marriage are generally owned equally by both spouses as a matter of state law. When a married couple forms an LLC in one of these states, the LLC membership interest is considered community property — meaning it is already treated as belonging to both spouses equally, as a single unit of ownership.

This is what allows the IRS to treat the LLC as a disregarded entity. Because community property law views the couple’s ownership as a single, unified interest, the IRS can classify the LLC as having essentially one owner (the marital community), rather than two separate owners that would trigger partnership classification.

Couples in community property states should keep in mind, however, that this treatment is not automatic. Both spouses must affirmatively choose to treat the LLC as a disregarded entity. If the couple files a Form 1065 partnership return for the LLC — even once — the IRS will treat that LLC as a partnership going forward, and changing course later becomes much harder.

Non-Community Property States: The Strict Rule

If you live in any of the remaining 41 states (plus the District of Columbia), a two-member LLC owned by spouses is automatically classified as a partnership for federal tax purposes. There is no exception under Rev. Proc. 2002-69, because your state does not have community property laws.

This means the LLC must file Form 1065, issue Schedule K-1s to both spouses, and comply with all partnership filing and recordkeeping requirements. There is no way to elect QJV treatment for the LLC itself.

Married couples in non-community property states who want QJV treatment have only two realistic options:

Option 1: Dissolve the LLC and operate as an unincorporated business. If you and your spouse close your LLC and run the business directly as co-owners — without any state law entity — you can then make the QJV election. The downside is obvious: you lose the personal liability protection that the LLC provides.

Option 2: Restructure as a single-member LLC. One spouse becomes the sole member of the LLC, and the LLC is treated as a disregarded entity (taxed as a sole proprietorship). The other spouse works in the business as an employee or independent contractor. This preserves the LLC’s liability protection but means only one spouse is the “owner” for tax purposes. The non-owner spouse does not get self-employment credit, and the QJV election does not apply because there is only one owner.

Neither option is perfect. This is why couples in non-community property states often consult a CPA or tax attorney before deciding how to structure their business.

How the QJV Election Affects Tax Filing

Understanding the mechanics of filing as a QJV is critical. The process is different depending on whether you run a regular trade or business or a rental real estate operation.

Schedule C: Trade or Business Income

For an active trade or business (like a consulting firm, a bakery, or an e-commerce shop), each spouse files a separate Schedule C with their joint Form 1040. The couple divides all income and expense items based on each spouse’s interest in the venture. In most cases, this is a 50/50 split, but it does not have to be — it must reflect each spouse’s actual interest in the business.

Each spouse also files a separate Schedule SE to calculate self-employment tax on their share of the income. This is important because it means both spouses build their own Social Security earnings record. For couples approaching retirement, this can significantly affect each spouse’s future benefit amount.

Schedule E: Rental Real Estate

Rental real estate gets slightly different treatment. Rental income is generally passive under IRC §469, which means it is not subject to self-employment tax. Because of this, there is no need for separate Schedules SE. Instead, both spouses report their share of rental income and expenses on a single Schedule E, and each spouse checks the “QJV” box on Line 2 for the applicable property.

However, there is a major catch with rental real estate and the QJV election. The material participation requirement still applies. Rental real estate activities are extremely difficult to qualify for material participation unless one or both spouses are real estate professionals under IRC §469(c)(7). Simply collecting rent, hiring a property manager, and handling occasional repairs is usually not enough.

Schedule F: Farming

Couples who operate a farm together follow the same process as Schedule C filers, but they use Schedule F instead. Each spouse files a separate Schedule F and Schedule SE. If the farming income comes from a farm rental that is not subject to self-employment tax, the couple files two Forms 4835 instead.

EIN Considerations

Spouses who elect QJV status are treated as sole proprietors. Under sole proprietor rules, an EIN is not required unless the business files employment, excise, alcohol, tobacco, or firearms returns. If the couple previously had a partnership EIN, that EIN stays with the partnership — it cannot be used for the QJV. Each spouse would need to apply for a new EIN if required for their sole proprietorship.

Self-Employment Tax and Retirement Plan Benefits

One of the most valuable benefits of the QJV election is how it handles self-employment tax and retirement contributions. When a business is taxed as a partnership, the couple receives one combined K-1. The income is split, but the mechanics of self-employment tax allocation can be complicated.

With the QJV election, each spouse individually reports their share of self-employment earnings on their own Schedule SE. This produces a separate self-employment tax calculation for each spouse, which means each spouse gets individual credit toward Social Security and Medicare.

This also opens the door for each spouse to make separate qualified retirement plan contributions. For example, if each spouse earns $60,000 from the QJV, each can contribute up to the maximum allowed under a SEP-IRA or Solo 401(k) based on their own earnings. For couples seeking to maximize retirement savings, this can double their total contribution capacity compared to having all income flow through one spouse’s Schedule C.

The IRS confirmed in Chief Counsel Advice 200816030 that the QJV election does not cause self-employment tax to be imposed on income that would otherwise be excluded, such as rental income, dividends, and capital gains. The election changes the filing method, not the character of the income.

Three Real-World Scenarios

Scenario 1: Husband and Wife E-Commerce Business in Texas

Maria and Carlos run an online store selling handmade jewelry. They formed an LLC in Texas, a community property state. Both spouses handle different parts of the business — Maria manages product design and shipping, while Carlos handles marketing and customer service. They file a joint return.

Situation	Tax Outcome
LLC formed in community property state (Texas)	Eligible for disregarded entity treatment under Rev. Proc. 2002-69
Both spouses materially participate	Meets material participation requirement
They file joint return and split income 50/50 on separate Schedules C	QJV treatment achieved — no Form 1065 required
Each spouse reports $45,000 on Schedule SE	Both spouses build individual Social Security credits
Each spouse opens a SEP-IRA	Both can make separate retirement contributions

Maria and Carlos get full LLC liability protection and the simplicity of sole proprietorship tax filing. This is the ideal outcome for spouse-owned LLCs in community property states.

Scenario 2: Couple Owns Rental Property LLC in New York

David and Priya own a rental duplex through an LLC formed in New York, which is not a community property state. They collect rent, handle tenant issues together, and file a joint return.

Situation	Tax Outcome
LLC formed in non-community property state (New York)	Cannot use Rev. Proc. 2002-69; LLC is a partnership by default
Two-member LLC requires Form 1065	Must file partnership return and issue K-1s to both spouses
Couple skips Form 1065 and reports on Schedule E directly	IRS may assess late-filing penalty of $235/partner/month (up to $5,640/year)
David and Priya dissolve the LLC and hold property directly	Now eligible for QJV election — report on Schedule E with QJV box checked

David and Priya learned the hard way that their New York LLC could not be a qualified joint venture. After receiving a penalty notice, they dissolved the LLC and restructured the property ownership to qualify for the QJV election going forward. They lost liability protection but avoided future penalties.

Scenario 3: Wife Manages the Books While Husband Runs Operations in California

Jennifer and Mike own a landscaping LLC in California. Mike runs all field operations — he manages crews, meets with clients, and handles equipment maintenance. Jennifer handles bookkeeping and invoicing a few hours per month. They want QJV treatment.

Situation	Tax Outcome
LLC in community property state (California)	Eligible for disregarded entity treatment
Mike materially participates (500+ hours/year)	Meets material participation for Mike
Jennifer works 3 hours/month (36 hours/year) on bookkeeping only	Does not meet material participation — fails the QJV test
Couple files two Schedules C anyway	IRS may reclassify as a partnership and assess penalties
Jennifer increases her role to 150+ hours of direct business activity	Now both spouses meet material participation — QJV election is valid

This scenario highlights a critical mistake. Both spouses must individually meet the material participation standard. Jennifer’s minimal bookkeeping was not enough. The couple adjusted her role to include client consultations, scheduling, and supply management — pushing her over the 100-hour threshold and meeting one of the seven material participation tests.

Mistakes to Avoid

Married couples make several predictable errors when dealing with the QJV election and LLC taxation. Each mistake carries specific consequences.

Mistake 1: Assuming any spouse-owned LLC qualifies for QJV treatment. If your LLC is in a non-community property state, it is classified as a partnership. Filing as a QJV when you do not qualify can trigger late-filing penalties under IRC §6698 of $235 per partner per month, up to 12 months.

Mistake 2: Filing a Form 1065 and then trying to undo it. Once you file a partnership return for your LLC, the IRS considers that LLC a partnership. In the Argosy Technologies case, the Tax Court ruled that the couple could not retroactively claim their LLC was not a partnership after they had already filed partnership returns. Consistency matters.

Mistake 3: Only one spouse materially participating. Both spouses must meet the standard individually. If one spouse is a passive investor or only does light administrative tasks, the election fails. The consequence is reclassification as a partnership with potential penalties.

Mistake 4: Electing QJV for rental property without meeting the real estate professional exception. Rental real estate is passive by default under IRC §469, even if you materially participate. The QJV election does not change the passive character of rental income. Couples who assume QJV status lets them deduct unlimited rental losses against active income are making a costly error.

Mistake 5: Using the old partnership EIN for the QJV. When you convert from partnership to QJV, the old EIN stays with the terminated partnership. Using it for the QJV can create mismatched records with the IRS and trigger automated notices.

Mistake 6: Forgetting state-level tax obligations. The QJV election is a federal tax concept. Many states do not recognize it. For example, even though California allows the disregarded entity treatment for a spouse-owned LLC, the state still requires the LLC to pay the annual $800 minimum franchise tax and file the appropriate state forms.

Do’s and Don’ts

Do’s

Do confirm your state’s community property status before forming a two-member LLC with your spouse. This single factor determines whether your LLC can avoid partnership filing.
Do keep records that document both spouses’ material participation. Time logs, calendars, and task descriptions protect you if the IRS questions your QJV election.
Do file separate Schedules C and SE for each spouse. The whole point of the QJV election is that each spouse is treated as a separate sole proprietor.
Do consult a CPA or tax attorney if you are in a non-community property state and want to restructure. The wrong move can trigger taxable events or lost liability protection.
Do check your state’s tax rules separately. States like California, Texas, and others may impose their own LLC fees, franchise taxes, or filing requirements regardless of your federal QJV election.

Don’ts

Don’t assume that forming an LLC in a community property state is enough by itself. You must also ensure the LLC has not elected corporate tax treatment and that both spouses meet material participation.
Don’t file a Form 1065 for a year and then try to switch to QJV status for the same year. The IRS views this as an inconsistent position.
Don’t add non-spouse members to your LLC and expect to keep QJV treatment. Even one additional owner disqualifies the entire election.
Don’t ignore the passive activity rules for rental real estate. The QJV election does not override IRC §469’s passive loss limitations.
Don’t use the QJV election if you or your spouse plan to file Married Filing Separately. The election requires a joint return.

Pros and Cons of the QJV Election

Pros

Simpler filing. No Form 1065, no Schedule K-1s, no partnership recordkeeping. Each spouse just files a Schedule C and Schedule SE.
Dual Social Security credits. Both spouses earn individual Social Security and Medicare credit, which increases potential retirement benefits.
Higher retirement contributions. Each spouse can make separate SEP-IRA or Solo 401(k) contributions based on their own self-employment income.
Lower compliance costs. Partnership returns are expensive to prepare. Eliminating Form 1065 can save $500–$2,000 or more in annual CPA fees.
Penalty avoidance. By not being classified as a partnership, the couple avoids the risk of IRC §6698 late-filing penalties entirely.

Cons

LLC restrictions. In 41 states, the QJV election is not available for LLCs. Only unincorporated businesses or LLCs in community property states qualify.
Material participation burden. Both spouses must actively work in the business every year. If one spouse reduces involvement, the election fails.
No liability protection without an LLC. In non-community property states, choosing QJV means giving up the LLC — and its legal protection.
State tax complications. Many states do not recognize the QJV election and still require separate entity-level filings or fees.
Annual re-qualification. The election is not a one-time choice. The couple must meet all requirements every year, or the business defaults back to partnership status.

Key Court Ruling: Argosy Technologies, LLC

The 2018 Tax Court case Argosy Technologies, LLC v. Commissioner (T.C. Memo. 2018-35) is one of the most important rulings for married couples with LLCs.

In this case, a husband and wife owned Argosy Technologies LLC, which was domiciled in New York — a non-community property state. The couple had filed partnership returns (Form 1065) for the LLC in prior years. When the IRS assessed penalties for late-filed partnership returns for 2010 and 2011, the couple argued that their LLC was actually a single-member LLC, not a partnership, and therefore should not have been required to file Form 1065 at all.

The Tax Court rejected this argument on two grounds. First, the court held that since the couple had represented their LLC as a partnership by filing partnership returns, they could not later claim it was a different type of entity. Second, there was no evidence of a §761(f) qualified joint venture election. And even if there had been, the LLC was in New York — not a community property state — so it would not have qualified for disregarded entity treatment under Rev. Proc. 2002-69.

The lesson from Argosy is clear: if you file as a partnership, the IRS will hold you to it. And if your LLC is in a non-community property state, you cannot avoid partnership treatment simply by claiming the business is a joint venture.

Rev. Proc. 2002-69: The Community Property Workaround Explained

Rev. Proc. 2002-69 is the IRS revenue procedure that makes everything work for spouse-owned LLCs in community property states. It was issued in 2002 — five years before the QJV election under §761(f) even existed — and it addressed a different but related problem.

The revenue procedure establishes that a “qualified entity” (an LLC or other business entity) owned solely by a married couple as community property can be treated as either a disregarded entity or a partnership — and the IRS will accept whichever position the couple takes. The key is consistency. If you treat the entity as disregarded, you report as a sole proprietorship. If you treat it as a partnership, you file Form 1065.

This means that spouses in community property states actually have two separate legal mechanisms to avoid partnership filing:

Rev. Proc. 2002-69 — treats the LLC as a disregarded entity based on community property ownership
IRC §761(f) — the QJV election for unincorporated businesses not held in a state law entity

In practice, most CPAs advise community property state couples to rely on Rev. Proc. 2002-69 for their LLC and achieve the same tax filing result as a QJV. The end result — two Schedules C, two Schedules SE, no Form 1065 — is functionally identical.

Rental Real Estate: Special Considerations

Rental real estate adds a layer of complexity to the QJV analysis that many couples overlook. While rental properties can qualify for the QJV election, the practical hurdles are steep.

The core issue is material participation. Under IRC §469, rental real estate is classified as a passive activity by default. This classification applies even if both spouses spend hundreds of hours managing the property. The only exception is for taxpayers who qualify as real estate professionals under §469(c)(7), which requires spending more than 750 hours per year in real property trades or businesses and having that time constitute more than half of all personal services performed during the year.

For couples who do qualify, the QJV election allows them to report their rental income on Schedule E with the QJV box checked on Line 2. Each spouse reports their respective share of income and expenses as separate property interests on Schedule E. Since rental income is not subject to self-employment tax, there is no need for separate Schedules SE.

The IRS confirmed in Chief Counsel Advice 200816030 that electing QJV status for a rental property does not trigger self-employment tax on rental income that would otherwise be excluded. The election changes the filing method — it does not change the fundamental character of the income.

One additional consideration: the Section 199A qualified business income (QBI) deduction. Under Rev. Proc. 2019-38, rental real estate enterprises can qualify for the QBI deduction if they meet certain safe harbor requirements. A QJV election does not affect eligibility for this deduction, but each spouse must separately calculate their QBI deduction based on their individual share of rental income.

How Community Property vs. Non-Community Property States Compare

Feature	Community Property State	Non-Community Property State
LLC owned by spouses — default classification	Can elect disregarded entity	Partnership (must file Form 1065)
QJV election available for LLC?	Yes, through Rev. Proc. 2002-69	No — LLC is a state law entity
QJV election for unincorporated business?	Yes, under IRC §761(f)	Yes, under IRC §761(f)
Partnership return required for LLC?	No, if treated as disregarded entity	Yes
Liability protection preserved?	Yes — LLC remains intact	Lost if LLC is dissolved for QJV eligibility
Penalty risk for incorrect filing	Lower — clear legal path exists	Higher — common source of mistakes
States included	AZ, CA, ID, LA, NV, NM, TX, WA, WI	All other states + D.C.

Step-by-Step: Making the QJV Election

There is no special IRS form to file for the QJV election. The process is built into how you prepare your joint Form 1040. Here is exactly how to do it:

Determine eligibility. Confirm that both spouses materially participate, the business is either unincorporated or an LLC in a community property state treated as a disregarded entity, and you are filing jointly.
Divide income and expenses. Split all items of income, gain, loss, deduction, and credit based on each spouse’s actual interest in the venture. Most couples use a 50/50 split.
Prepare two Schedules C (or F). Each spouse completes a separate Schedule C (for a trade or business) or Schedule F (for farming) showing their share of the income and expenses.
Prepare two Schedules SE. Each spouse calculates self-employment tax individually on their share of net earnings.
For rental real estate, check the QJV box on Line 2 of Schedule E and report each spouse’s share as separate property entries. No Schedule SE is needed for rental income.
Attach everything to your joint Form 1040. File the return by the deadline. The act of filing this way is the election.

If you are switching from a partnership to QJV status, the partnership terminates at the end of the tax year immediately before the QJV election takes effect. You must file a final Form 1065 for that last partnership year. The old partnership EIN cannot be reused for the QJV.

FAQs

Can a two-member LLC be a qualified joint venture in any state?
No. A two-member LLC can only achieve QJV-equivalent treatment in the nine community property states through Rev. Proc. 2002-69. In all other states, a spouse-owned LLC must file as a partnership.

Does the QJV election require a special IRS form?
No. The election is made by filing separate Schedules C (or F) and Schedules SE for each spouse on the couple’s joint Form 1040. No additional form is needed.

Can unmarried couples use the qualified joint venture election?
No. IRC §761(f) requires the owners to be a married couple who file a joint return. Domestic partners and unmarried co-owners do not qualify.

Does the QJV election apply to S-Corporations?
No. The election is limited to unincorporated businesses and disregarded-entity LLCs in community property states. Any business taxed as a corporation is excluded.

Can I use the QJV election for rental property?
Yes, but both spouses must materially participate, which is difficult for rental real estate unless at least one spouse qualifies as a real estate professional under IRC §469(c)(7).

Do both spouses need their own EIN for the QJV?
No. Under sole proprietor rules, an EIN is only required if the business files employment, excise, or certain other specialized returns. Most QJV spouses use their Social Security numbers.

What happens if we filed Form 1065 by mistake?
No easy fix exists. Once filed, the IRS treats the business as a partnership for that year. The Argosy Technologies ruling confirmed that filing a partnership return locks in partnership status.

Can we switch back and forth between partnership and QJV status?
No. You cannot casually toggle between the two. If you stop meeting QJV requirements, you revert to partnership status and must begin filing Form 1065 again. A new QJV election is needed for any future qualifying year.

Is the QJV election recognized by all states?
No. The QJV election is a federal tax concept. Many states impose their own LLC fees, franchise taxes, and filing requirements regardless of how the business is classified for federal purposes.

Can a QJV have employees?
Yes. Either spouse may report and pay federal employment taxes on wages paid to employees using their sole proprietorship EIN. The reporting spouse may be considered a “successor employer” for wage base limit purposes.

Related reading