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  2. Independent contracting in the United States - Wikipedia

    en.wikipedia.org/wiki/Independent_contracting_in...

    The distinction between independent contractor and employee is an important one in the United States, as the costs for business owners to maintain employees are significantly higher than the costs associated with hiring independent contractors, due to federal and state requirements for employers to pay FICA (Social Security and Medicare taxes) and unemployment taxes on received income for ...

  3. Treasury regulations - Wikipedia

    en.wikipedia.org/wiki/Treasury_regulations

    Treasury Regulations are the tax regulations issued by the United States Internal Revenue Service (IRS), a bureau of the United States Department of the Treasury.These regulations are the Treasury Department's official interpretations of the Internal Revenue Code [1] and are one source of U.S. federal income tax law.

  4. Personal service corporation - Wikipedia

    en.wikipedia.org/wiki/Personal_service_corporation

    In United States tax law, a corporation is a personal service corporation if it meets all of the following requirements: [2] 1. Its principal activity during the “testing period” is performing personal services (defined later). Generally, the testing period for any tax year is the prior tax year. If the corporation has just been formed, the ...

  5. Internal Revenue Manual - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Manual

    The IRS Internal Revenue Manual is the official source of instructions to IRS personnel relating to the organization, administration and operation of the IRS. The IRM contains directions IRS employees need to carry out their responsibilities in administering IRS obligations, such as detailed procedures for processing and examining tax returns.

  6. Limited liability company - Wikipedia

    en.wikipedia.org/wiki/Limited_liability_company

    A limited liability company (LLC) is the United States-specific form of a private limited company. It is a business structure that can combine the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation . [ 1 ]

  7. IRS delays 1099-K rules for ticket sales, announces new ... - AOL

    www.aol.com/irs-delays-1099-k-rules-180002651.html

    The IRS again delays law that would have required Ticketmaster, Venmo, and others to issue 1099-Ks to those with more than $600 in revenue in 2023. IRS delays 1099-K rules for ticket sales ...

  8. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing the form, a default classification applies. U.S. corporations of the type that can be publicly traded must be treated as corporations. There is a list of specific foreign entities that must be treated as corporations. [2]

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!