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Tag Archive for Revenue Act of 1978

Worker Classification Questions—Employee or Contractor?

Annette Nellen

Worker classification—whether a worker is an employee or an independent contractor—is a longstanding and sometimes difficult issue. There are a few different classification schemes applicable to different types of laws (labor, tax, etc.). Employers tend to favor contractor status when possible to avoid payroll taxes, application of most labor laws (such as overtime), and state laws governing how someone is paid, sick pay, reporting, and more.

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Tax Paper Publication Announcement: Why Section 530 of The Revenue Act of 1978 Applies To The States

My paper, “Why Section 530 of the Revenue Act of 1978 Applies to the States,” is now published in the San Jose State University’s online MST peer-reviewed The Contemporary Tax Journal:

The paper is found online here:

The paper is also now posted in my TaxConnections Tax Library. Read more