N.J. Admin. Code § 12:16-23.2

Current through Register Vol. 56, No. 23, December 2, 2024

Section 12:16-23.2 - Evidence of FUTA exemption

(a) Evidence that services are not covered under FUTA may include among other things:

1. Private letter ruling(s) from the Internal Revenue Service;

2. An employment tax audit conducted by the Internal Revenue Service after 1987 which determined that there was to be no assessment of employment taxes for the services in question; however, the determination must not have been the result of the application of Section 530 of the Revenue Act of 1978; or

3. Determination letter(s) from the Internal Revenue Service.

4. Documentation of responses to the 20 tests required by the Internal Revenue Service to meet its criteria for independence. These tests are enumerated in IRS Revenue Rule 87-41.

(b) The Department reserves the right to examine the circumstances surrounding the relationship between the parties to determine if the conditions of the relationship with the employer have changed.

N.J. Admin. Code § 12:16-23.2

Amended by 50 N.J.R. 2012(a), effective 9/17/2018