Determining a Taxpayer's Worker Classification (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Determining a Taxpayer's Worker Classification (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    Determining a Taxpayer's Worker Classification (Individual Chapter from Effectively Representing Your Client Before the IRS, 7th Edition)

    This chapter reviews the standard for determining whether a worker is an employee or independent contractor of one entity for federal tax purposes.

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    This is a downloadable chapter from Effectively Representing Your Client Before the IRS, 7th Edition.

    Determining whether an individual is properly classified for tax purposes as an independent contractor or an employee can be a complex question. There is no statutory bright-line test. The common law standard is used to determine whether an individual is an employee or independent contractor. Under the common law, an individual is an employee if the entity for which the individual performs services has the right to direct and control the manner and means by which services are performed as well as the results to be achieved. Criteria and methodologies to assess employment status for federal tax purposes often vary from those used by other federal or state government agencies, including the Department of Labor and National Labor Relations Board. Consequently, someone may be an employee for one purpose but not all legal contexts.

    This chapter will review the standard for determining whether a worker is an employee or independent contractor of one entity for federal tax purposes. While beyond the scope of this chapter, often the question of which of two or more entities is the employer is also an issue. Representing a client before the IRS in a worker classification issue, or any issue, for that matter, requires knowing and understanding the position of the IRS (in addition, of course, to the Code and Regulations).

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    Product Details

    Sponsors

    Section of Taxation

    Page Count

    35

    Product Code

    5470821PDF20

    Trim Size

    8.5 x 11

    Publication Date

    3/6/2018 12:00:00 AM

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