Transcription of worker classification pamphlet - IRS tax forms
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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 .. 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.
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
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