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Tax Tip 2021-63, May 6, 2021

IR-2020-237, 19 §à§Ü§ä§ñ§Ò§â§ñ 2020 §Ô. ¡ª §ã§â§à§Ü§Ú §á§à§Õ§Ñ§é§Ú §â§Ñ§Ù§ß§à§à§Ò§â§Ñ§Ù§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §Ú§ß§Õ§Ú§Ó§Ú§Õ§å§Ñ§Ý§î§ß§í§ç §Ý§Ú§è §Ú §á§â§Ö§Õ§á§â§Ú§ñ§ä§Ú§Û §Ú §Ó§í§á§à§Ý§ß§Ö§ß§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §á§Ý§Ñ§ä§Ö§Ø§Ö§Û §Õ§Ý§ñ §á§à§ã§ä§â§Ñ§Õ§Ñ§Ó§ê§Ú§ç §à§ä §Ý§Ö§ã§ß§í§ç §á§à§Ø§Ñ§â§à§Ó §Ó §¬§Ñ§Ý§Ú§æ§à§â§ß§Ú§Ú, §Ü§à§ä§à§â§í§Ö §ß§Ñ§é§Ñ§Ý§Ú§ã§î 4 §ã§Ö§ß§ä§ñ§Ò§â§ñ, §á§â§à§Õ§Ý§Ö§ß§í §Õ§à 15 §ñ§ß§Ó§Ñ§â§ñ 2021, §Ü§Ñ§Ü §à§Ò§ì§ñ§Ó§Ú§Ý§à §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ (IRS).

§´§Ö§Þ§Ñ ¡í 202 ?§£§Ñ§â§Ú§Ñ§ß§ä§í §å§á§Ý§Ñ§ä§í §ß§Ñ§Ý§à§Ô§à§Ó?

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú COVID 2022-11, 20 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô. - §©§Ñ§Ü§à§ß§í §à §ß§Ñ§Ý§à§Ô§Ñ§ç §Õ§à§ã§ä§Ñ§ä§à§é§ß§à §ã§Ý§à§Ø§ß§í, §ß§à §ã§Ñ§Þ§í§Ö §â§Ñ§ã§á§â§à§ã§ä§â§Ñ§ß§Ö§ß§ß§í§Ö §à§ê§Ú§Ò§Ü§Ú §Ó §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ñ§ç §å§Õ§Ú§Ó§Ú§ä§Ö§Ý§î§ß§à §á§â§à§ã§ä§í. §®§ß§à§Ô§Ú§ç §à§ê§Ú§Ò§à§Ü §Þ§à§Ø§ß§à §Ú§Ù§Ò§Ö§Ø§Ñ§ä§î, §Ö§ã§Ý§Ú §á§à§Õ§Ñ§Ó§Ñ§ä§î §Õ§à§Ü§å§Þ§Ö§ß§ä§í §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö.

IR-2022-20, 28 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô. - §£§ã§Ö §Ò§à§Ý§î§ê§Ö §Ý§ð§Õ§Ö§Û §Ò§Ö§Ù §Õ§Ö§ä§Ö§Û §ä§Ö§á§Ö§â§î §Ú§Þ§Ö§ð§ä §á§â§Ñ§Ó§à §ß§Ñ §á§à§Ý§å§é§Ö§ß§Ú§Ö §¯§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §Ù§Ñ §Ù§Ñ§â§Ñ§Ò§à§ä§Ñ§ß§ß§í§Û §Õ§à§ç§à§Õ (EITC), §Ü§â§å§á§ß§Ö§Û§ê§Ö§Ô§à §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ù§Ñ§é§Ö§ä§Ñ §æ§Ö§Õ§Ö§â§Ñ§Ý§î§ß§à§Ô§à §á§â§Ñ§Ó§Ú§ä§Ö§Ý§î§ã§ä§Ó§Ñ §Õ§Ý§ñ §ã§Ö§Þ§Ö§Û §ã §ß§Ú§Ù§Ü§Ú§Þ §Ú §å§Þ§Ö§â§Ö§ß§ß§í§Þ §Õ§à§ç§à§Õ§à§Þ.

§¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú COVID 2022-04, 6 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô. - §±§à§ã§Ü§à§Ý§î§Ü§å §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ú §Ô§à§ä§à§Ó§ñ§ä§ã§ñ §Ü §á§à§Õ§Ñ§é§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û, §á§Ö§â§Ó§à§Ö, §é§ä§à §à§ß§Ú §Õ§à§Ý§Ø§ß§í §ã§Õ§Ö§Ý§Ñ§ä§î, §ï§ä§à §ã§à§Ò§â§Ñ§ä§î §ã§Ó§à§Ú §Ù§Ñ§á§Ú§ã§Ú.

IR-2022-18, 24 §ñ§ß§Ó§Ñ§â§ñ 2022 §Ô.- §¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §ã§Ö§Ô§à§Õ§ß§ñ §à§ä§Ü§â§í§Ý§à §ã§Ö§Ù§à§ß §á§à§Õ§Ñ§é§Ú §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§Û §ß§Ñ 2022 §Ô§à§Õ, §ã§â§à§é§ß§à §ß§Ñ§á§à§Þ§ß§Ú§Ó §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§Þ §à §ß§Ö§à§Ò§ç§à§Õ§Ú§Þ§à§ã§ä§Ú §á§â§Ú§ß§ñ§ä§î §Õ§à§á§à§Ý§ß§Ú§ä§Ö§Ý§î§ß§í§Ö §Þ§Ö§â§í §á§â§Ö§Õ§à§ã§ä§à§â§à§Ø§ß§à§ã§ä§Ú §Ó §ï§ä§à§Þ §Ô§à§Õ§å, §é§ä§à§Ò§í §á§à§Õ§Ñ§ä§î §ä§à§é§ß§å§ð §ß§Ñ§Ý§à§Ô§à§Ó§å§ð §Õ§Ö§Ü§Ý§Ñ§â§Ñ§è§Ú§ð §Ó §ï§Ý§Ö§Ü§ä§â§à§ß§ß§à§Þ §Ó§Ú§Õ§Ö, §é§ä§à §á§à§Þ§à§Ø§Ö§ä §å§ã§Ü§à§â§Ú§ä§î §á§à§Ý§å§é§Ö§ß§Ú§Ö §Ó§à§Ù§Ó§â§Ñ§ä§Ñ.

Independent Contractor Defined

§¯§Ñ§Ý§à§Ô§à§Ó§à§Ö §å§á§â§Ñ§Ó§Ý§Ö§ß§Ú§Ö §³§º§¡ §â§Ñ§Ù§â§Ñ§Ò§à§ä§Ñ§Ý§à §Õ§à§Ò§â§à§Ó§à§Ý§î§ß§í§Û §Ñ§Õ§Þ§Ú§ß§Ú§ã§ä§â§Ñ§ä§Ú§Ó§ß§í§Û §á§â§à§è§Ö§ã§ã, §á§à§Ù§Ó§à§Ý§ñ§ð§ë§Ú§Û §á§à§ã§ä§à§ñ§ß§ß§à §Ú §à§Ü§à§ß§é§Ñ§ä§Ö§Ý§î§ß§à §â§Ö§ê§Ñ§ä§î §ß§Ö§Ü§à§ä§à§â§í§Ö §ã§á§à§â§í §à §ß§Ñ§Ý§à§Ô§Ñ§ç, §å§Õ§Ö§â§Ø§Ú§Ó§Ñ§Ö§Þ§í§ç §â§Ñ§Ò§à§ä§à§Õ§Ñ§ä§Ö§Ý§Ö§Þ §Ú§Ù §Ù§Ñ§â§Ñ§Ò§à§ä§ß§à§Û §á§Ý§Ñ§ä§í §Ý§Ú§è, §â§Ñ§Ò§à§ä§Ñ§ð§ë§Ú§ç §á§à §ß§Ñ§Û§Þ§å, §ß§Ö §ã§Ó§ñ§Ù§Ñ§ß§ß§í§Ö §ã §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§Ö§Û §â§Ñ§Ò§à§ä§ß§Ú§Ü§Ñ, §ã §á§à§Þ§à§ë§î§ð §á§â§à§Ô§â§Ñ§Þ§Þ§í §ã§à§Ô§Ý§Ñ§ê§Ö§ß§Ú§ñ §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §à§Ò§ñ§Ù§Ñ§ä§Ö§Ý§î§ã§ä§Ó§Ñ§ç.

§µ§Ù§ß§Ñ§Û§ä§Ö §à §á§â§Ñ§Ó§Ú§Ý§Ñ§ç, §Ü§Ñ§ã§Ñ§ð§ë§Ú§ç§ã§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ó§í§é§Ö§ä§à§Ó §Ù§Ñ §á§à§Ø§Ö§â§ä§Ó§à§Ó§Ñ§ß§Ú§ñ §ß§Ñ §Ò§Ý§Ñ§Ô§à§ä§Ó§à§â§Ú§ä§Ö§Ý§î§ß§í§Ö §è§Ö§Ý§Ú, §à§ã§å§ë§Ö§ã§ä§Ó§Ý§Ö§ß§ß§í§Ö §æ§Ú§Ù§Ú§é§Ö§ã§Ü§Ú§Þ§Ú §Ý§Ú§è§Ñ§Þ§Ú.