...HAS BEEN THE ONLY CHANGE MADE TO SECTION 530. SECTION 530 ACTS TO ELIMINATE AN EMPLOYER'S LIABILITY FOR EMPLOYMENT TAXES ARISING FROM AN EMPLOYMENT RELATIONSHIP...RETURNS ON THIS BASIS, AND HAS NOT TREATED ANY OTHER SUBSTANTIALLY SIMILAR WORKER AS AN EMPLOYEE. WHAT IS CONSIDERED A REASONABLE BASIS INCLUDES, BUT IS...

...IRS from challenging a business' treatment of a worker as an independent contractor if the business has a reasonable basis for treating the worker as an independent contractor, files the necessary information returns, and treats similar workers as independent contractors. It...

...purposes (even if the worker would be an employee under the common law rule), provided the business has a "reasonable basis" for treating the worker as an independent contractor, the business treats all similarly situated workers in the same manner, and the business has filed all...

...filed all tax returns (including Forms 1 099) on a basis consistent with its tax position; and (3) has a "reasonable basis" for treating the worker as an independent contractor, the government is not to raise the employment tax issue in an examination. A reasonable basis that...

...tax purposes even though the worker is an employee under the common-law test if the service recipient has a reasonable basis for treating the worker as an independent contractor and certain other requirements are met. In addition to the 20-factor common-law test, there are also...

...tax purposes even though the worker is an employee under the common-law test if the service recipient has a reasonable basis for treating the worker as an independent contractor and certain other requirements are met. In addition to the 20-factor common-law test, there are also...

...for employment tax purposes even though the worker is in fact an employee if the service recipient has a reasonable basis for treating the worker as an independent contractor and certain other requirements are met. For employment tax purposes, the Code specifically provides...

...(2) filed all tax returns (including Forms 1099) on a basis consistent with its tax position; and (3) has a "reasonable basis" for treating the worker as an independent contractor, the government is not to raise the employment tax issue in an examination. A reasonable basis that...

...(2) filed all tax returns (including Forms 1099) on a basis consistent with its tax position; and (3) has a "reasonable basis" for treating the worker as an independent contractor, the government is not to raise the employment tax issue in an examination. A reasonable basis that...

...for employment tax purposes even though the worker is in fact an employee if the service recipient has a reasonable basis for treating the worker as an independent contractor and certain other requirements are met. In some cases, the treatment of a worker as an employee or...