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(B) as a full-time insurance salesman;
(C) as a home worker * * *; or
(D) as a traveling or city salesman
* * *;
* * * [under specified conditions]; or
(4) any individual who performs services that
are included under an agreement entered into
pursuant to section 218 of the Social Security
Act.
Regulations promulgated under section 3121(d) clarify the
scope of the inclusion in paragraph (1) for corporate officers,
as follows:
Generally, an officer of a corporation is an employee
of the corporation. However, an officer of a
corporation who as such does not perform any services
or performs only minor services and who neither
receives nor is entitled to receive, directly or
indirectly, any remuneration is considered not to be an
employee of the corporation. * * * [Sec. 31.3121(d)-
1(b), Employment Tax Regs.]
Identical language is also included in regulations promulgated
under section 3306. Sec. 31.3306(i)-1(e), Employment Tax Regs.
B. Section 530 of the Revenue Act of 1978
Section 530 operates in enumerated circumstances to afford
relief from employment tax liability, notwithstanding the actual
relationship between the taxpayer and the individual performing
services. The statute provides, in part:
SEC. 530. CONTROVERSIES INVOLVING WHETHER INDIVIDUALS
ARE EMPLOYEES FOR PURPOSES OF THE EMPLOYMENT TAXES.
(a) Termination of Certain Employment Tax
Liability.--
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