Yes they are, but ONLY the wages defined in the code:
Keep in mind this principle in statutory construction:
Legal Definition of expressio unius est exclusio alterius: a principle in statutory construction: when one or more things of a class are expressly mentioned others of the same class are excluded (https:// www.merriam-webster.com/legal/expressio%20unius%20est%20exclusio%20alterius)
Title 26 United States Code = INTERNAL REVENUE CODE (IRC):
> "Wages" is a custom defined term:
26 USC 3401(a)
(a) Wages For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an “employee” for his “employer” ….
> Sounds simple, but what is this? The term "employee" is also custom defined:
26 USC 3401(c)
(c) Employee, For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.
> Oh, so the custom-defined term “employee” ONLY covers an officer, “employee”, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or agency or instrumentality of any one or more of the foregoing.