Transcription of worker classification pamphlet - irs.gov
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worker classification pamphlet - irs.gov
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 .. 8 II. EFFECT OF MISCLASSIFICATION ON FEDERAL 10 III. ALTERNATIVE METHODS OF CLASSIFYING 12 A. General Issues .. 12 B.
PRESENT LAW AND BACKGROUND RELATING TO WORKER CLASSIFICATION FOR FEDERAL TAX PURPOSES Scheduled for a Public Hearing before the SUBCOMMITTEE ON SELECT REVENUE …
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