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Section not to apply to certain statutory employees

1 rule

This section shall not apply to any tax under subchapter A of chapter 21 with respect to an individual described in subsection (d)(3) of section 3121 (without regard to whether such individual is described in paragraph (1) or (2) of such subsection).

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Whole section

Encodings · 1

section_applies_to_employee_social_security_tax26 USC § 3509 (d)(3) · derived

26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)

name: section_applies_to_employee_social_security_tax
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3509
          excerpt: >-
            This section shall not apply to any tax under subchapter A of
            chapter 21 with respect to an individual described in subsection
            (d)(3) of section 3121
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3509#section_applies_to_misclassified_employee_withholding_failure
          output: section_applies_to_misclassified_employee_withholding_failure
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      section_applies_to_misclassified_employee_withholding_failure
      and not individual_described_in_section_3121_d_3

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▸rulespec code

Shown source

statutes/26/3509.yaml

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This encoding covers the parent provision us/statute/26/3509; no dedicated encoding exists for this exact provision yet.

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Rules

default_withholding_liability_rate

Parameter

source: 26 USC 3509(a)(1)

- name: default_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: equal to 1.5 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.015'

default_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(a)(2)

- name: default_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: 20 percent of the amount imposed
  versions:
    - effective_from: '1990-01-01'
      formula: '0.20'

increased_withholding_liability_rate

Parameter

source: 26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements (1) In general In...

- name: increased_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: >-
    26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements
    (1) In general In...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “3 percent” for “1.5 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.03'

increased_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(b)(1)(B)

- name: increased_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “40 percent” for “20 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.40'

reporting_failure_increased_rates_apply

Derived

source: 26 USC 3509(b)(1), 3509(b)(2)

- name: reporting_failure_increased_rates_apply
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(b)(1), 3509(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: fails to meet the applicable requirements of section 6041(a), 6041A, or 6051
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: unless such failure is due to reasonable cause and not willful neglect
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              applicable consistent with the employer’s treatment of the employee as not being an
              employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_meet_applicable_reporting_requirements_consistent_with_nonemployee_treatment

        and not reporting_failure_due_to_reasonable_cause_and_not_willful_neglect

section_applies_to_misclassified_employee_withholding_failure

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2)

- name: section_applies_to_misclassified_employee_withholding_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              fails to deduct and withhold any tax ... by reason of treating such employee as not
              being an employee
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: shall not apply ... if such liability is due to the employer’s intentional disregard
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              deducted and withheld any amount of the tax imposed by chapter 24 ... but ... failed
              to deduct and withhold ... subchapter A of chapter 21
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_deduct_and_withhold_chapter_24_or_chapter_21_subchapter_a_tax

        and failure_due_to_treating_employee_as_not_employee_for_chapter_or_subchapter

        and not liability_due_to_employer_intentional_disregard_of_withholding_requirement

        and not
        employer_withheld_chapter_24_tax_but_failed_to_withhold_chapter_21_subchapter_a_tax_on_same_wages

section_applies_to_employee_social_security_tax

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)

- name: section_applies_to_employee_social_security_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              This section shall not apply to any tax under subchapter A of chapter 21 with respect
              to an individual described in subsection (d)(3) of section 3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3509#section_applies_to_misclassified_employee_withholding_failure
            output: section_applies_to_misclassified_employee_withholding_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        section_applies_to_misclassified_employee_withholding_failure
        and not individual_described_in_section_3121_d_3

employee_tax_liability_unaffected_by_section_assessment_or_collection

Derived

source: 26 USC 3509(d)(1)(A)

- name: employee_tax_liability_unaffected_by_section_assessment_or_collection
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employee’s liability for tax shall not be affected
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

employer_not_entitled_to_recover_section_tax_from_employee

Derived

source: 26 USC 3509(d)(1)(B)

- name: employer_not_entitled_to_recover_section_tax_from_employee
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employer shall not be entitled to recover from the employee
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax

Derived

source: 26 USC 3509(d)(1)(C)

- name: section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: section 3402(d) and section 6521 shall not apply
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3121inferredUS Federal › Statutes › Title 26 › § 3121

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us/statute/26/3509/d/3 — Section not to apply to certain statutory employees · Axiom

Section not to apply to certain statutory employees

1 rule

Official source

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Whole section

Encodings · 1

section_applies_to_employee_social_security_tax26 USC § 3509 (d)(3) · derived

26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)

name: section_applies_to_employee_social_security_tax
kind: derived
entity: Employer
dtype: Judgment
period: Year
source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/3509
          excerpt: >-
            This section shall not apply to any tax under subchapter A of
            chapter 21 with respect to an individual described in subsection
            (d)(3) of section 3121
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us:statutes/26/3509#section_applies_to_misclassified_employee_withholding_failure
          output: section_applies_to_misclassified_employee_withholding_failure
          hash: sha256:local
versions:
  - effective_from: '1990-01-01'
    formula: |-
      section_applies_to_misclassified_employee_withholding_failure
      and not individual_described_in_section_3121_d_3

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▸rulespec code

Shown source

statutes/26/3509.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3509; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

default_withholding_liability_rate

Parameter

source: 26 USC 3509(a)(1)

- name: default_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: equal to 1.5 percent of the wages
  versions:
    - effective_from: '1990-01-01'
      formula: '0.015'

default_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(a)(2)

- name: default_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: 20 percent of the amount imposed
  versions:
    - effective_from: '1990-01-01'
      formula: '0.20'

increased_withholding_liability_rate

Parameter

source: 26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements (1) In general In...

- name: increased_withholding_liability_rate
  kind: parameter
  dtype: Rate
  source: >-
    26 USC 3509(b): Employer’s liability increased where employer disregards reporting requirements
    (1) In general In...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “3 percent” for “1.5 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.03'

increased_employee_social_security_tax_liability_percentage

Parameter

source: 26 USC 3509(b)(1)(B)

- name: increased_employee_social_security_tax_liability_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 3509(b)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: substituting “40 percent” for “20 percent”
  versions:
    - effective_from: '1990-01-01'
      formula: '0.40'

reporting_failure_increased_rates_apply

Derived

source: 26 USC 3509(b)(1), 3509(b)(2)

- name: reporting_failure_increased_rates_apply
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(b)(1), 3509(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: fails to meet the applicable requirements of section 6041(a), 6041A, or 6051
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: unless such failure is due to reasonable cause and not willful neglect
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              applicable consistent with the employer’s treatment of the employee as not being an
              employee
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_meet_applicable_reporting_requirements_consistent_with_nonemployee_treatment

        and not reporting_failure_due_to_reasonable_cause_and_not_willful_neglect

section_applies_to_misclassified_employee_withholding_failure

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2)

- name: section_applies_to_misclassified_employee_withholding_failure
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              fails to deduct and withhold any tax ... by reason of treating such employee as not
              being an employee
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: shall not apply ... if such liability is due to the employer’s intentional disregard
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              deducted and withheld any amount of the tax imposed by chapter 24 ... but ... failed
              to deduct and withhold ... subchapter A of chapter 21
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        employer_failed_to_deduct_and_withhold_chapter_24_or_chapter_21_subchapter_a_tax

        and failure_due_to_treating_employee_as_not_employee_for_chapter_or_subchapter

        and not liability_due_to_employer_intentional_disregard_of_withholding_requirement

        and not
        employer_withheld_chapter_24_tax_but_failed_to_withhold_chapter_21_subchapter_a_tax_on_same_wages

section_applies_to_employee_social_security_tax

Derived

source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)

- name: section_applies_to_employee_social_security_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(a), 3509(c), 3509(d)(2), 3509(d)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: >-
              This section shall not apply to any tax under subchapter A of chapter 21 with respect
              to an individual described in subsection (d)(3) of section 3121
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3509#section_applies_to_misclassified_employee_withholding_failure
            output: section_applies_to_misclassified_employee_withholding_failure
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        section_applies_to_misclassified_employee_withholding_failure
        and not individual_described_in_section_3121_d_3

employee_tax_liability_unaffected_by_section_assessment_or_collection

Derived

source: 26 USC 3509(d)(1)(A)

- name: employee_tax_liability_unaffected_by_section_assessment_or_collection
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employee’s liability for tax shall not be affected
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

employer_not_entitled_to_recover_section_tax_from_employee

Derived

source: 26 USC 3509(d)(1)(B)

- name: employer_not_entitled_to_recover_section_tax_from_employee
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: the employer shall not be entitled to recover from the employee
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax

Derived

source: 26 USC 3509(d)(1)(C)

- name: section_3402_d_and_section_6521_do_not_apply_to_section_determined_tax
  kind: derived
  entity: Employer
  dtype: Judgment
  period: Year
  source: 26 USC 3509(d)(1)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: If the amount of any liability for tax is determined under this section
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/3509
            excerpt: section 3402(d) and section 6521 shall not apply
  versions:
    - effective_from: '1990-01-01'
      formula: amount_of_liability_for_tax_determined_under_this_section

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 3121inferredUS Federal › Statutes › Title 26 › § 3121