Which of the following individuals is NOT covered by FICA?

Independent contractors are not covered by FICA (Federal Insurance Contributions Act) because they are classified differently from employees. FICA taxes are typically withheld from the wages of employees, which contribute to Social Security and Medicare programs. Since independent contractors operate their own businesses and receive income through contracts rather than wages, they are responsible for paying self-employment tax instead of FICA taxes.

In contrast, a worker hired by the federal government after 1983 is covered by FICA, as federal employees are typically subject to these taxes. A state employee hired before 1986 may also be covered by FICA depending on the specific state policies in place at that time. Additionally, a 17-year-old working for their family’s business is subject to FICA taxes since they are considered an employee, regardless of the family relationship. This distinction emphasizes the importance of the employer-employee relationship in determining FICA coverage, which independent contractors do not have.