Internal Revenue Service January 29, 2013 – Federal Register Recent Federal Regulation Documents

Designation of Payor as Agent To Perform Acts Required of an Employer
Document Number: 2013-01857
Type: Proposed Rule
Date: 2013-01-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under section 3504 of the Internal Revenue Code (Code) providing circumstances under which a person (payor) is designated as an agent to perform the acts required of an employer and is liable for employment taxes with respect to wages or compensation paid by the payor to individuals performing services for the payor's client pursuant to a service agreement between the payor and the client.