Employer and Employee Definitions
From the U.S. Code Online via GPO Access
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and February 12, 2003]
TITLE 26--INTERNAL REVENUE CODE
Subtitle C--Employment Taxes
CHAPTER 24--COLLECTION OF INCOME TAX AT SOURCE ON WAGES
Sec. 3401. Definitions
For purposes of this chapter, the term ``wages'' means all
remuneration (other than fees paid to a public official) for services
performed by an employee for his employer...
For purposes of this chapter, the term ``employee'' includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term ``employee'' also includes an officer of a corporation.
For purposes of this chapter, the term ``employer'' means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that--
(1) if the person for whom the individual performs or performed
the services does not have control of the payment of the wages for
such services, the term ``employer'' (except for purposes of
subsection (a)) means the person having control of the payment of
such wages, and
(2) in the case of a person paying wages on behalf of a
nonresident alien individual, foreign partnership, or foreign
corporation, not engaged in trade or business within the United
States, the term ``employer'' (except for purposes of subsection
(a)) means such person.