Independent contractor safe harbor proposal.: An article from: The Tax Adviser

This digital document is an article from The Tax Adviser, published by American Institute of CPA's on August 1, 1995. The length of the article is 1166 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: The IRS should establish a safe harbor independent contractor classification so that small businesses can be sure that, by completing certain procedures, they will not be subject to costly IRS attacks on their worker classifications. The safe harbor proposed by the American Institute of Certified Public Accountants would require the employer and independent contractor to sign a written agreement acknowledging the independent contractor relationship and detailing respective obligations. The employee would withhold 5% of income as a credit toward income taxes and would file information returns.

Citation Details
Title: Independent contractor safe harbor proposal.
Author: Lisa A. Winton
Publication:The Tax Adviser (Magazine/Journal)
Date: August 1, 1995
Publisher: American Institute of CPA's
Volume: 26 Issue: n8 Page: 509(2)

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