An employee or independent contractor of a business corporation or any other person, including a related person, acting or operating on behalf of a business corporation. An individual, estate, trust, partnership, corporation or any other business entity. An entity that is classified for the taxable year as a partnership for federal income tax purposes. A partner or member of an entity that is classified for the taxable year as a partnership for federal income tax purposes. Insurance Company also refers to any other entity that may be subject to an insurance tax imposed under state law, as referenced in 830 CMR 63.39.1(6). A business corporation that may be subject to the excise due under M.G.L. In general, a person who performs services on behalf of a business corporation is treated as an independent contractor with respect to the business corporation if the person offers such services to the general public in the ordinary course of business. A person who performs services on behalf of a business corporation but who is not an employee of such corporation, and who is not otherwise subject to the direction or control of the corporation in the performance of such services. 63, § 38Y in the case of an entity that qualifies under Code § 501. 63, § 32D in the case of an S corporation and by M.G.L. 63, § 30 that may be subject to the excise due under M.G.L. A business corporation as defined in M.G.L. 63, § 1, that may be subject to the excise due under M.G.L. Generally, a person will be presumed to be an employee if such person is included by the taxpayer as an employee for purposes of the payroll taxes imposed by the Federal Insurance Contributions Act.įinancial Institution.
Any person who, under the common law rules applicable to determine the employer-employee relationship, has the status of an employee.
The Commissioner of Revenue or the Commissioner’s duly authorized representative.Įmployee. The federal Internal Revenue Code, as in effect for the taxable year.Ĭommissioner. A business corporation as defined under M.G.L. 63, §§ 20 through 29 andīusiness Corporation. (6) Insurance Company Tax Jurisdiction M.G.L. (5) Financial Institution Tax Jurisdiction M.G.L. (4) Exceptions to Jurisdiction Applicable under M.G.L.
(3) General Business Corporation Tax Jurisdiction M.G.L. In general, except as otherwise provided under Massachusetts law, see, e.g., 830 CMR 63.39.1(4)(a) through (d), the Commissioner will construe the state’s tax jurisdiction to the fullest extent permitted by the U.S. Whether a business corporation is subject to the tax jurisdiction of Massachusetts is determined by the application of state law, as may be limited by the provisions of the U.S. In general, 830 CMR 63.39.1 describes the circumstances pursuant to which certain business corporations will be subject to the tax jurisdiction of Massachusetts for purposes of the excise due under M.G.L.
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