United States

Partners as employees: Really?


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There may be reasons why the tax law should not use the common law control test to distinguish employees from independent contractors. But while that test is relevant, there does not appear to be any reason why a partner, at least one acting in a nonpartner capacity may not be treated as an employee with respect to services performed in that capacity. This article examines the legal authority for the IRS position that partners may never be treated as employees of their partnerships for federal employment or income tax purposes and suggests some new ways to think about the issues.



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