Can Cleaners Be Treated As Independent Contractors?

The proper classification of workers is a decision that is critical to the success or failure of many small businesses. This is especially true in light of the on-going public health crisis, where margins have been squeezed to their absolute limits. For more information relating to the classification of workers, please see these previous blog [...]

Section 530 – Reasonable Basis

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. Section 530 may be 34 years old, but it [...]

Section 530 – Substantive Consistency

This is the third 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. Section 530 may be 34 years old, but it [...]

Section 530 – Reporting Consistency

This is the second 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. Section 530 may be 34 years old, but it [...]

Relief for Businesses Using Independent Contractors: Section 530 is Still a Viable Option

This is the first 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. Section 530 may be 34 years old, but it [...]

Independent Contractors – Documenting Your Worker’s Status with Your Own Records.

In an earlier blog article we gave you a list of documents you should secure from the worker to demonstrate that he or she is an independent contractor. Unfortunately, sometimes the worker does not keep good records, is no longer working with you, or has changed his or her mind and now wants to be [...]

Minnesota Department of Revenue – Worker Classification Voluntary Compliance Initiative

The Minnesota Department of Revenue recently launched a limited pilot program to allow businesses to convert workers from independent contractors to employees with reduced consequences for Minnesota withholding tax. This program is known as the Worker Classification Voluntary Compliance Initiative and is currently available only through December 16, 2011. The Department’s pilot program will closely [...]

IRS Voluntary Worker Classification Settlement Program – Converting Independent Contractors to Employees

Many companies are struggling with the problem of determining how to properly classify their workers. Are they employees or independent contractors? As explained in earlier articles, the IRS has been motivated for a variety of reasons to reclassify independent contractors as employees. Businesses have been reluctant o reclassify their workers because of the significant costs [...]

Independent Contractor or Employee? – IRS Classification Settlement Program

This is the tenth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Under the Classification Settlement Program (CSP), IRS examiners will offer worker classification settlements to taxpayers under examination using a standard closing agreement developed [...]

Independent Contractor or Employee? – Section 530 Safe Harbor Part II

This is the ninth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. To protect businesses from the effects of worker reclassification, Congress enacted Section 530 of the Revenue Act of 1978. Right to receive Section [...]

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