According to Reg 1.132-1(b) independent contractors are considered employees for the purpose of taxation of fringe benefits. Does anyone know if this was changed since 2014?
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"Dude, you are correct" Rapid Robert -
Hard to prove a negative, but I'd wager the answer is "no". You have probably seen Pub 5137 dated 2014. The fact that this pub has not been updated, the fact that TheTaxBook WebLibrary listing of regulations does not show any changes, the fact that there are no IRS mailing list updates in the last five years related to this reg, and the fact that I can find no reference to changes to this reg in any of my large, ad hoc collection of tax news, education, and update documents, all lead me to believe there have been no changes."You said it, they'll never know the difference. Come on, we'll paint our way out!" - Moe Howard
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