Employee vs. independent contractor status: the section 530 safe harbor.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on December 1, 1992. The length of the article is 1380 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Section 530 of the Revenue Act of 1978 was intended to provide some relief from the cumbersome 20-factor test for determining whether employee or independent contractor status should apply to a given individual. Under this provision, if the individual is in similar position that had no taxes assessed in a previous year, represents a longstanding position within the industry and the contractor status is supported by judicial decision, letter ruling or other official pronouncement, the law is satisfied. The standards are somewhat subjective, and thus require careful documentation.

Citation Details
Title: Employee vs. independent contractor status: the section 530 safe harbor.
Author: James M. Campagne
Publication:The Tax Adviser (Magazine/Journal)
Date: December 1, 1992
Publisher: American Institute of CPA's
Volume: 23 Issue: n12 Page: 816(2)

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