- 8 -
other individuals who are considered employees regardless of
their status under the common law. Individuals described in
those paragraphs are commonly referred to as “statutory”
employees. One such category of statutory employees consists of
officers of corporations. Sec. 3121(d)(1). Section 31.3121(d)-
1(b), Employment Tax Regs., limits that category as follows:
(b) Corporate officers.–-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.
* * *
Section 31.3306(i)-1(e), Employment Tax Regs., contains a like
limitation specifically applicable to the FUTA tax.
B. Section 530 of the Revenue Act of 1978
Section 530 provides in relevant part as follows:
SEC. 530. CONTROVERSIES INVOLVING WHETHER INDIVIDUALS
ARE EMPLOYEES FOR PURPOSES OF THE EMPLOYMENT
TAXES.
(a) Termination of certain employment tax liability--
(1) In general.–-If–-
(A) for purposes of employment taxes, the
taxpayer did not treat an individual as an
employee for any period, and
(B) in the case of periods after December 31,
1978, all Federal tax returns (including
information returns) required to be filed by the
taxpayer with respect to such individual for such
period are filed on a basis consistent with the
taxpayer’s treatment of such individual as not
being an employee,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011