worker classification pamphlet - IRS tax forms
PRESENT LAW AND BACKGROUND RELATING TO worker classification FOR FEDERAL TAX PURPOSES Scheduled for a Public Hearing before the SUBCOMMITTEE ON SELECT REVENUE MEASURES and the SUBCOMMITTEE ON INCOME SECURITY AND FAMILY SUPPORT of the HOUSE COMMITTEE ON WAYS AND MEANS on May 8, 2007 Prepared by the Staff of the JOINT COMMITTEE ON TAXATION May 7, 2007 JCX-26-07 i CONTENTS Page INTRODUCTION ........................................ ........................................ ........................................ .. 1 I. worker classification RULES ........................................ ....................................... 2 A. Present 2 B. Reasons for Misclassification of Workers.
determine whether the worker is subject to the control of the service recipient, not only as to the nature of the work performed, but the circumstances under which it is performed. Under a special safe harbor rule (sec. 530 of the Revenue Act of 1978), a service recipient may treat a
Download worker classification pamphlet - IRS tax forms
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: