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    a fixed price. The compensation of the carrier must be based solely on the
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    The income of a newspaper carrier who is under age 18 is not subject to the self-employment tax (Sections 1402(c)(2)(A) and 3121(b)(14)(B)). This rule also applies to carriers of magazines who are under age 18.

    The carrier must distribute the newspapers or magazines to the ultimate consumer for a fixed price. The compensation of the carrier must be based solely on the d

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    self-employment tax (Sections 1402(c)(2)(A) and 3121(b)(14)(B)). This rule also applies to carriers of magazines who are under age 18.

    The carrier must distribute the newspapers or magazines to the ultimate consumer for a fixed price. The compensation of the carrier must be based solely on the

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    also applies to carriers of magazines who are under age 18.

    The carrier must distribute the newspapers or magazines to the ultimate consumer for a fixed price. The compensation of the carrier must be based solely on the

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    er must distribute the newspapers or magazines to the ultimate consumer for a fixed price. The compensation of the carrier must be based solely on the
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    a fixed price. The compensation of the carrier must be based solely on the difference between what the price the carrier sells the newspapers or magazines to the consumer and their cost to the carrier.

    The newspaper or magazine may guarantee a minimum amount of compensation to the carrier or credit the carrier with unsold and/or returned newspapers or magazines. The new

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