Farm Employment In general, you are an employer of farm workers if your employeesdo any of the following types of work. Raising or harvesting agricultural or horticultural productson a farm. Caring for your farm and equipment, if most of the care isdone on a farm. Handling, processing, or packaging any agricultural orhorticultural commodity, if you produced more than half of thecommodity. Work related to cotton ginning, turpentine, or gum resinproducts. Housework in your private home on a farm that is operatedfor profit. Workers are your employees if they perform services subject to yourcontrol. You are not required to withhold or pay employment taxes forindependent contractors who are not your employees. For moreinformation, see Publication 15-A. If you employ a family of workers, each worker subject to yourcontrol (not just the head of the family) is an employee. Special rules apply to crew leaders. See Crew Leaders,later. Employer identification number (EIN).If you have employees, you must have an EIN. If you do not have anEIN, request one on Form SS-4, Application for EmployerIdentification Number. Form SS-4 has information on how to applyfor an EIN by mail or by telephone. Form SS-4 is available fromIRS or Social Security Administration (SSA) offices. Employee's social security number (SSN).An employee who does not have an SSN should submit Form SS-5,Application for a Social Security Card, to the nearest SSAoffice. Form SS-5 can be obtained from any SSA office or bycalling 1-800-772-1213. The employee must furnish evidence of age, identity, and U.S.citizenship with the Form SS-5. An employee who is 18 or oldermust appear in person with this evidence at an SSA office. INS Form I-9.You must verify that each newemployee is legally eligible to work in the United States. Thisincludes completing the Immigration and Naturalization Service (INS)Form I-9, Employment Eligibility Verification. Youcan get the form from INS offices by calling1-800-870-3676. Contact the INS at1-800-375-5283 for any other information.Internet users can go to www.ins.gov for more information.