This Employment Tax Resource
Courtesy of
The
Independent Contractor Report
James
R. Urquhart III, Esq.
Editor
Internal Revenue Service
Publication 1976
Independent Contractor or Employee?
Section 530 Relief Requirements
Independent Contractor or Employee? Section 530 Requirements (Rev. 9-96)
This publication is written for the business or payer-firm that has been selected for an IRS employment tax audit. The section 530 safe-harbor "provides businesses with relief from federal employment tax obligations if certain requirements are met." This one-page publication briefly summarizes the three requirements: Reasonable basis, substantive consistency and reporting consistency.