Employee.

(15) Employee. The term employee means an individual who is an employee under the common-law standard. See 31.3401(c)1(b). For purposes of this paragraph (a)(15), a leased employee (as defined in section 414(n)(2)), a sole proprietor, a partner in a partnership, a 2-percent S corporation shareholder, or a worker described in section 3508 is not an employee.

Source

26 CFR § 54.4980H-1


Scoping language

None
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