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. Issues Under Specific Proposals .. 14 1 INTRODUCTION The Subcommittee on Income Security and Family Support and the Subcommittee on Select Revenue Measures of the House Committee on Ways and Means have scheduled a joint public hearing for Tuesday, May 8, 2007, on the effects of misclassifying workers as independent contractors. This document,1 prepared by the staff of the Joint Committee on Taxation, provides a description of present law and background relating to worker classification for Federal tax purposes.
4 status. However, if the worker hires and supervises others under a contract pursuant to which the worker agrees to provide material and labor and is only responsible for the
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