Section 530

115 141 set out as a note under section 24 of this title.

Section 530. This is the fourth article in a series dedicated to using section 530 of the revenue act of 1978 as protection for businesses that have been using independent contractors in good faith but are now facing an irs or state of minnesota audit of that practice. A brief history of section 530 as we stated previously section 530 is part of the revenue act of 1978. If your business has been selected for an employment tax examination to determine whether you correctly treated certain workers as independent contractors you may be entitled to section 530 relief.

115 141 effective as if included in the provision of the protecting americans from tax hikes act of 2015 div. Amendment by section 101 l 16 of pub. Section 530 of the internal revenue code pdf discusses controversies involving whether individuals are employees for purposes of employment taxes section 530 provisions allow a business to avoid paying employment taxes if the business treated workers as independent contractors but the irs says they are employees.

After then being extended twice it was made permanent by the tax equity and fiscal responsibility act tefra of 1982. Section 530 of the revenue act of 1978 provides employers with relief from federal employment tax obligations if certain statutory requirements are met. You will not owe employment taxes for these workers if you meet the relief requirements described below.

114 113 to which such amendment relates see section 101 s of pub. Worker reclassification section 530 relief.