tag:blogger.com,1999:blog-2135788133426971614.post2308658411307936040..comments2024-03-28T01:09:48.303-07:00Comments on 21st Century Taxation: Gig Worker Compliance Challenges Including AB 5 Professor Nellenhttp://www.blogger.com/profile/03288632402197167948noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-2135788133426971614.post-8720557677501316342019-10-23T11:28:02.133-07:002019-10-23T11:28:02.133-07:00AB 5 specifies that it applies to the Labor Code, ...AB 5 specifies that it applies to the Labor Code, Unemployment Code and wage orders of the Industrial Relations Code. It doesn't mention the Revenue & Taxation Code. In its July 2019 analysis of the bill, FTB noted this and suggested adding this. That didn't happen and it is not in the final analysis of the FTB. See https://www.ftb.ca.gov/tax-pros/law/legislation/assembly-bill-analyses.html#2019-2020-Legislative-session.<br /><br />Perhaps there is some other law that makes a California worker the same status for payroll and income tax laws? Not sure. Hopefully we will hear from these California tax agencies soon.21st century taxation (Annette Nellen)https://www.blogger.com/profile/16822488200730640168noreply@blogger.comtag:blogger.com,1999:blog-2135788133426971614.post-13736429738972719072019-10-02T16:20:10.775-07:002019-10-02T16:20:10.775-07:00Will the ABC test have to be used for purposes of ...Will the ABC test have to be used for purposes of California state income taxes, or will it be the Borello test?<br /><br />The ABC test is not used to determine if a worker is an IC or employee for purposes of the ACA. The common law right of control test is used. See Reg. § 54.4980H-1(a)(15). California law hasn't altered this has it?<br /><br />Stephen Fishmanhttps://www.blogger.com/profile/09393609822108765967noreply@blogger.com