Which employment type is NOT excluded from FICA coverage?

The correct answer identifies federal government employees, specifically secretaries hired in 1990, as being covered by FICA (Federal Insurance Contributions Act). This is significant because employees of the federal government, unlike certain other employment categories, are generally subject to Social Security and Medicare taxes.

FICA mandates that employers and employees contribute to Social Security and Medicare programs, ensuring coverage for future benefits. Federal employees, including those hired in 1990, are included in this system and contribute to their own retirement and health benefits via these taxes.

In contrast, the other options depict scenarios that fall under specific exclusions from FICA coverage. Babysitters, domestic service performed by certain family members, and specific services performed by students or in sorority contexts can often be exempt from FICA taxes under certain conditions, positioning them differently within the tax structure.

Understanding these distinctions is crucial for correctly applying Social Security tax rules, as they often hinge on the nature of the employment and the relationship between the worker and the employer.