Tax Type
Corporation Income Tax
Description
Independent contractors; School teachers
Topic
Returns/Payments/Records
Date Issued
09-29-1992
September 29, 1992
Re: Request for Ruling: Corporate Income Tax
Dear********************
This will reply to your letter (copy enclosed) in which you inquire who teach at the**************the "School") are employees or independent contractors.
The determination of whether an instructor is an employee or an independent contractor is controlled by federal law and regulations. Internal Revenue Code §3401 and Treasury Regulation §31.3401(c)-1. Because Virginia is a conformity state, the department will not make a separate determination. Rather, the department will follow any independent determination made by the Internal Revenue Service
If you have any further questions please do not hesitate to contact the department.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/4085O
Rulings of the Tax Commissioner