GDG- Gettysburg Guiding
Robert Lawrence
lawrence at rwlcpa.com
Sun Dec 30 15:02:15 CST 2007
I think perhaps part of the problem is that under the new system the NPS
will have to issue the guides 1099s. I don't think there is a problem
with them being contract labor. The park cannot set an individual guides
hours, the guides do not use NPS equipment to give the tours and has a
very limited right to hire and fire an individual guide. BUT since they
are dispersing the funds they will have to issue a 1099 to anyone making
over $600 which is quite a change for an individual who is currently
being paid in cash with no record of what they receive.
-----Original Message-----
From: gettysburg-bounces at arthes.com
[mailto:gettysburg-bounces at arthes.com] On Behalf Of Margaret D. Blough
Sent: Sunday, December 30, 2007 12:51 PM
To: GDG
Subject: Re: GDG- Gettysburg Guiding
Esteemed GDG Member Contributes:
I don't know on the insurance issue, although I'm sure that there has to
be something that covers it. How and when people are paid, however, is
not limited to employer-employee relationships. Various forms of 1099s
are used when an entity has to report to the IRS taxable income other
than wages that the entity pays to third parties. Perhaps Bob Lawrence
can explain this better than I can.
Regards,
Margaret
-------------- Original message --------------
From: James Cameron <cameron2 at optonline.net>
> Esteemed GDG Member Contributes:
>
>
> << The below, however, is the crux of the matter concerning
independent
> contractors and/or licensees. If the Guides are not employees (which
they
> aren't) then withholding funds and issuing paychecks begins to be a
problem
> concerning IC law. The holding of funds is one of the tests of IC law.
The
> more "control" an entity exercises, the more IC status begins to be
> stretched. >>
>
> I only offered the payroll records as an analogy, by way of saying
that it
> doesn't seem to me the record keeping need be all that much of a
problem
> purely in terms of the technicalities. But depending on exactly how
the
> tours are booked, unless the Guides completely control the process,
there
> might well have to be some kind of pass-through arrangement in place.
>
> I'm no expert on the lagalities, but it seems to me the Guides
function as
> licensees of the NPS, but as IC's as regards their individual
customers.
>
> I wonder if, back over the years the Guides have been in existence,
there
> has ever been a situation such as an accident with injuries to a
customer
> resulting in litigation, where the exact status of the Guides became
an
> issue insofar as a determination of liability was concerned. In other
> words, is there any specific case law on the matter? Margaret??
>
> Jim Cameron
>
>
>
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