Federal law specifically exempts the following wages from withholding, but wages may be withheld if the employer and employee agree:
• Newspaper carriers under the age of 18 delivering to customers.
• Newspaper and magazine vendors buying at fixed prices and retaining excess from sales to customers.
• Agriculture workers who are not subject to FICA withholding.
• Ordained ministers for compensation earned in the performance of their services as a minister.
• Amounts paid for casual employment (less than $50 paid and less than 24 days worked in that quarter or in the preceding quarter). ...