### Question
What is the definition of medicare qualified government employment?


### Answer
The definition of **medicare qualified government employment** is as follows in *26 U.S.C. § 3121*:

> service which—


(A) is employment (as defined in subsection (b)) with the application of paragraphs (1) and (2), but


(B) would not be employment (as so defined) without the application of such paragraphs

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

