Tax Administration : Approaches for Improving Independent Contractor Compliance

Tax Administration : Approaches for Improving Independent Contractor Compliance

Author: United States. General Accounting Office

Publisher:

Published: 1992

Total Pages: 32

ISBN-13:

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Book Synopsis Tax Administration : Approaches for Improving Independent Contractor Compliance by : United States. General Accounting Office

Download or read book Tax Administration : Approaches for Improving Independent Contractor Compliance written by United States. General Accounting Office and published by . This book was released on 1992 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Tax Administration

Tax Administration

Author: United States Accounting Office (GAO)

Publisher: Createspace Independent Publishing Platform

Published: 2018-05-13

Total Pages: 30

ISBN-13: 9781719105408

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Tax Administration: Approaches for Improving Independent Contractor Compliance


Book Synopsis Tax Administration by : United States Accounting Office (GAO)

Download or read book Tax Administration written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-05-13 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration: Approaches for Improving Independent Contractor Compliance


Tax Administration

Tax Administration

Author: United States. General Accounting Office

Publisher:

Published: 1992

Total Pages: 27

ISBN-13:

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Book Synopsis Tax Administration by : United States. General Accounting Office

Download or read book Tax Administration written by United States. General Accounting Office and published by . This book was released on 1992 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Tax Administration

Tax Administration

Author: United States Accounting Office (GAO)

Publisher: Createspace Independent Publishing Platform

Published: 2018-05-31

Total Pages: 30

ISBN-13: 9781720521358

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Tax Administration: Improving Independent Contractor Compliance


Book Synopsis Tax Administration by : United States Accounting Office (GAO)

Download or read book Tax Administration written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-05-31 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration: Improving Independent Contractor Compliance


Tax Administration: Approaches for Improving Independent Contractor Compliance

Tax Administration: Approaches for Improving Independent Contractor Compliance

Author:

Publisher:

Published: 1992

Total Pages: 28

ISBN-13:

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This report responds to your request that we review the tax administrative effects of the Internal Revenue Service's (IRs) Employment Tax Examination Program (ETEP). A major focus of this program is to examine small business compliance using the common law rules (see app. I) for classifying workers as either "employees" or "independent contractors" (self-employed individuals who provide services). As we found in our 1977 report (see app. II), the common law rules for classifying workers are unclear and subject to conflicting interpretations. Therefore, distinguishing between the two types of workers can be difficult for businesses. IRS can levy large tax assessments against businesses that misclassify workers as independent contractors. The rules for classifying a worker as an employee or an independent contractor come from the common law. Under the common law, the degree of control, or right to control, that a business has over a worker governs the classification. If a worker must follow instructions on when, where, and how to do the work, he or she is more likely to be an employee. IRS has adopted 20 common law rules for classifying workers. (KAR) P. 2.


Book Synopsis Tax Administration: Approaches for Improving Independent Contractor Compliance by :

Download or read book Tax Administration: Approaches for Improving Independent Contractor Compliance written by and published by . This book was released on 1992 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report responds to your request that we review the tax administrative effects of the Internal Revenue Service's (IRs) Employment Tax Examination Program (ETEP). A major focus of this program is to examine small business compliance using the common law rules (see app. I) for classifying workers as either "employees" or "independent contractors" (self-employed individuals who provide services). As we found in our 1977 report (see app. II), the common law rules for classifying workers are unclear and subject to conflicting interpretations. Therefore, distinguishing between the two types of workers can be difficult for businesses. IRS can levy large tax assessments against businesses that misclassify workers as independent contractors. The rules for classifying a worker as an employee or an independent contractor come from the common law. Under the common law, the degree of control, or right to control, that a business has over a worker governs the classification. If a worker must follow instructions on when, where, and how to do the work, he or she is more likely to be an employee. IRS has adopted 20 common law rules for classifying workers. (KAR) P. 2.


Tax Administration

Tax Administration

Author: United States Accounting Office (GAO)

Publisher: Createspace Independent Publishing Platform

Published: 2018-05-31

Total Pages: 34

ISBN-13: 9781720521396

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Tax Administration: Improving Independent Contractor Compliance with Tax Laws


Book Synopsis Tax Administration by : United States Accounting Office (GAO)

Download or read book Tax Administration written by United States Accounting Office (GAO) and published by Createspace Independent Publishing Platform. This book was released on 2018-05-31 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax Administration: Improving Independent Contractor Compliance with Tax Laws


Tax Administration: Improving Independent Contractor Compliance

Tax Administration: Improving Independent Contractor Compliance

Author:

Publisher:

Published: 1992

Total Pages: 16

ISBN-13:

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The General Accounting Office (GAO) investigates the misclassification of employees as independent contractors for federal income tax purposes. One of the issues we are addressing today is independent contractors who do not comply with federal tax laws. The purpose of the report is to identify options for improving independent contractor tax compliance. Our report discusses certain aspects of the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). A major focus of this program is to examine small business compliance in using the rules for classifying workers as either "employees" or "independent contractors" (self-employed individuals who provide services). The rules for classifying a worker as either an employee or an independent contractor come from the common law. Under the common law, the degree of control, or right to control, that a business has-over a worker governs the classification. If a worker must follow instructions on when, where, and how to do the work, he or she is more likely to be an employee. IRS has adopted 20 common law rules to help classify workers. If workers are determined to be employees, the business must withhold and deposit income and social security taxes from their wages. In addition, the business pays unemployment taxes and its share of social security taxes. If workers are determined to be independent contractors, they must on their own pay income and social security taxes on payments received from the business. (KAR) P. 3/4.


Book Synopsis Tax Administration: Improving Independent Contractor Compliance by :

Download or read book Tax Administration: Improving Independent Contractor Compliance written by and published by . This book was released on 1992 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The General Accounting Office (GAO) investigates the misclassification of employees as independent contractors for federal income tax purposes. One of the issues we are addressing today is independent contractors who do not comply with federal tax laws. The purpose of the report is to identify options for improving independent contractor tax compliance. Our report discusses certain aspects of the Internal Revenue Service's (IRS) Employment Tax Examination Program (ETEP). A major focus of this program is to examine small business compliance in using the rules for classifying workers as either "employees" or "independent contractors" (self-employed individuals who provide services). The rules for classifying a worker as either an employee or an independent contractor come from the common law. Under the common law, the degree of control, or right to control, that a business has-over a worker governs the classification. If a worker must follow instructions on when, where, and how to do the work, he or she is more likely to be an employee. IRS has adopted 20 common law rules to help classify workers. If workers are determined to be employees, the business must withhold and deposit income and social security taxes from their wages. In addition, the business pays unemployment taxes and its share of social security taxes. If workers are determined to be independent contractors, they must on their own pay income and social security taxes on payments received from the business. (KAR) P. 3/4.


Tax Administration

Tax Administration

Author: Natwar M. Gandhi

Publisher:

Published: 1992

Total Pages: 28

ISBN-13:

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Book Synopsis Tax Administration by : Natwar M. Gandhi

Download or read book Tax Administration written by Natwar M. Gandhi and published by . This book was released on 1992 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Independent Contractors

Independent Contractors

Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures

Publisher:

Published: 1979

Total Pages: 710

ISBN-13:

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Book Synopsis Independent Contractors by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures

Download or read book Independent Contractors written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 1979 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Options to Improve Tax Compliance and Reform Tax Expenditures

Options to Improve Tax Compliance and Reform Tax Expenditures

Author: United States. Congress. Joint Committee on Taxation

Publisher: Joint Committee on Taxation

Published: 2005

Total Pages: 450

ISBN-13:

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Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.


Book Synopsis Options to Improve Tax Compliance and Reform Tax Expenditures by : United States. Congress. Joint Committee on Taxation

Download or read book Options to Improve Tax Compliance and Reform Tax Expenditures written by United States. Congress. Joint Committee on Taxation and published by Joint Committee on Taxation. This book was released on 2005 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.