Rev. Rul. 87-41

1987-1 C.B. 296.

Internal Revenue Service
Revenue Ruling

EMPLOYMENT STATUS UNDER SECTION 530(D) OF THE REVENUE ACT OF 1978

Published: 1987

Section 3121.-Definitions, 26 CFR 31.3121(d)-1: Who are employees.

(Also Sections 3306, 3401; 31.3306(i)-1, 31.3401(c)-1.)

  Employment status under section 530(d) of the Revenue Act of 1978. Guidelines are set forth for determining the employment status of a taxpayer (technical service specialist) affected by section 530(d) of the Revenue Act of 1978, as added by section 1706 of the Tax Reform Act of 1986. The specialists are to be classified as employees under generally applicable common law standards.

ISSUE

  In the situations described below, are the individuals employees under the common law rules for purposes of the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and the Collection of Income Tax at Source on Wages (ch...(register to read more)

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