Table of Contents
Chapter 4 Pre-Audit Analysis
Analysis of Information Accumulated Before Starting the Audit
Returns assigned to you will normally contain, at the most, charge-out labels, a transcript, and an IRP transcript. When you are assigned a reforestation contractor and the case file does not contain an IRP transcript, order one as soon as possible. You may find that the contractor has several sources of income that he or she has failed to report. However, do not use the IRP document as your only income probe since it is most likely that this document is only partially complete at best. Hopefully, the following discussion of the IRP transcript will give you a better understanding of the Form 1099 reporting problems of this industry.
IRP Transcripts
"Income" is the audit issue which benefits most from accumulating the types of information/documents that are discussed in this chapter. Most commonly, an examiner has little information in the file before the first appointment with the taxpayer. Items that have been accumulated at this stage of the audit are those that have been generated by the Service Center. Of these, only the IRP transcript has the potential of assisting in the income audit but, as known by most examiners, these documents rarely give a complete listing of an entity's taxable sources of income. However, the IRP transcripts are a good starting point in the income audit.
We found three major problems with how the Federal agencies were handling the filing of their Forms 1099. First, the Federal employees were not sure who should receive a Form 1099; one agency reported that they were not issuing Forms 1099 to partnerships. Secondly, the Federal agencies issuing the contracts were not assuming responsibility to see that a Form 1099 was issued. The Form 1099 was only issued if the proper box was indicated on the payment voucher by the individual requesting the payment. Finally, there was a question as to who was responsible for seeing that the taxpayer identification numbers (TIN's) were provided. According to the company who issued the check, if the identification number was not included on the payment voucher, then a Form 1099 would not be issued for that payment.
Whether or not the Forms 1099 are complete is only one of the problems. The second identified problem is whether or not the Form 1099 is correct. During our examination of one reforestation contractor, we found that he issued 35 Forms 1099. Of the Forms 1099 issued, we found that: 1) Nine Forms 1099 matched the name and SSN shown on AIMS and 2) 26 of the Forms 1099 had either the wrong SSN or no data was available on AIMS. The group researched Forms 1099 filed by two other contractors and found that some contractors appear to be filing erroneous Forms 1099 to circumvent the Form 1099 matching program. Even though the Forms 1099 may not be 100 percent correct, they are very useful and may identify sources of income which cannot be found using other audit procedures. For example, a contractor's accountant did a bank deposit analysis to determine his income. The bank deposit analysis appeared to be complete and show .all sources of income. However, after receiving an IRP transcript we were able to identify income received from unreported sources which were not deposited by the contractor.
Document Request
- Request the normal documents
At a minimum, the following should be requested: All books and records, adjusting journal entries, accountant's workpapers, bank statements for business and personal accounts, savings account and credit line statements, duplicate deposit slips, a detailed depreciation schedule, Forms 1099 received, Forms W-2 and 1099 filed by the contractor, copies of employment tax returns (beginning with the year under audit to the most current returns filed), and copies of invoices retained.
- Request additional documents
- Request the prior and subsequent year returns. A comparative analysis is helpful in identifying large or unusual items.
- Request a listing of all contracts worked by the taxpayer during the year and a listing of the contracts in progress at yearend.
- Request a tour of the business. This may be the only time you will be able to inspect the business premise in order to determine if the assets claimed on the return exist and are reasonable.
- Request that the initial interview be held when the taxpayer(s) can be present. The initial interview may be the only time that you will be able to talk to the taxpayer.
During your pre-audit you may find other items that appear to be unreasonable. Be sure to include these items on the document request. Remember that it is important to make the document request as complete as possible since it becomes increasingly harder to get documents as the audit progresses.
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Chapter 5 Interview
Importance of the Interview
All techniques in this Guide were tested in actual contractor cases. The process of developing a detailed, specific interview plan was found to be a necessity at the inception of each audit. Sometimes follow-up interviews were needed, as taxpayers altered their testimony when confronted with examination findings.
The quality of your initial observations and questioning will affect the overall quality and success of the entire examination, whether or not you have developed third party information or noted other items indicative of non-compliance in your precontact analysis of the returns.
Review of the Basic Techniques
The purpose of your interview is to secure from the taxpayer a general financial picture and familiarize yourself with the business operations and recordkeeping practices.
Planning is essential to the success of the interview. The interview should be planned in advance, keeping in mind your objectives and the results of your pre-contact analysis and your understanding of how this industry should work. If a questionnaire is used, it should be written specifically for the case in hand. The completed document should be a flexible guideline that will assist but not restrict your interview.
Your questioning must be thorough and specific and the responses accurately and completely recorded. State questions simply and be certain that they are understood, repeating, and rephrasing if necessary to be sure that the answers are complete and responsive. Listen carefully to the taxpayer and be sure you understand the answers given. Your documentation of the interview should be sufficient to provide an accurate and retrievable record rather than a transcript of the conversation.
The questions you ask should generally enable you to obtain the background of the taxpayer and his or her business, to familiarize yourself with the business operation, to understand the accounting system, to fix responsibility for the records, and to identify sources of income.
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Guideline For Interviewing The Contractors
When interviewing reforestation contractors, specific emphasis should be given to the areas where non-compliance has proven to be the highest and to those which may, at a later date, be presented as a defense against understatement of income. Since it is not uncommon to find that some contractors have little or no fluency in English, it is important to determine if the assistance of an interpreter will be required or available prior to the initial appointment.
The understatement of income and failure to pay employment taxes are the primary, but by no means the only, areas of adjustment on the contractors' returns. Defenses against the understatement of income can be cash hordes, loans, or gifts in the case of non-specific understatement, misunderstanding or poor communication with the return preparer; these are the more common in specific understatements.
A partial list of items you may wish to incorporate in your interview plan are given below. The particular circumstances of an individual case, including data accumulated prior to the interview, will suggest alterations and additions. It is not intended for use as a pro forma.
Suggested Questions
Business Operations:
- How long have you been in the reforestation business?
- How did you get started in the business?
- Have you operated at other locations or under another assumed business names? If so, where and what other names?
- Are you a prime contractor or a subcontractor?
- Who did you work for in the audit years, Federal/state agencies, private companies, or other contractors? List.
- What types of contracts did you complete: Thinning or tree planting? Other?
- Describe the method you use to determine how much you will bid on any given contract.
- What type of expenses are included in your job bid?
- How much profit do you expect to make on a contract?
- Where there any months that you did not work? When?
- Are you required to supply transportation for workers?
- What tools do you supply for the workers?
- How are you paid for the work that you do?
Income:
- Do you have a credit line? If so, are income checks deposited to this account?
- Did you assign any Forest Service contracts to a bank or to a credit line account? Identify the account.
Accounting Records:
- What accounting method is used (that is, cash or accrual)?
- Who kept the books and records in this year?
- What books are maintained?
- What other kinds of records are kept -- that is, time cards, duplicate deposit slips, cost sheets?
- How and when is income recorded? Who records it and when?
- Who makes the deposits?
- Is all income deposited? In which accounts do you deposit income checks?
- Are expenses paid by check or cash?
- What type of expenses are paid with cash?
- What records are maintained for payments made in cash?
- What is your bill payment policy?
- What records are supplied to the bookkeeper or preparer by the taxpayer?
Employee versus Subcontractors:
- Are all wages included on the tax return?
- Do you pay wages in cash? Are cash wages reported on the employment tax returns? Were Forms W-2 or 1099 issued for all labor including cash wages? Did you subcontract any of your contracts in this year?
- Describe what type of work is done by your employees? Do the subcontractors have any other duties?
- Name all subcontractors used during the audit year?
- Do the subcontractors have DBA's? What are they?
- Do you have written agreements with the subcontractors?
- How much do you pay the subcontractors? How is this amount determined?
- Are the subcontractors reimbursed for any expenses? What for? How much? How are reimbursements accounted for?
- Do you issue Forms 1099 to all subcontractors?
- Do all your subcontractors have a Farm Labor License?
- Did the subcontractors work for others during this year?
- Do the subcontractors supply the tools for the workers?
- Do you supply transportation for the subcontractors?
Touring the Premises:
-- A tour of the business premises may not give you all the answers that you will need later, but it more than likely will give you a good idea of the taxpayer's business operations. In addition, by requesting the tour of the business you may get the opportunity to talk to the taxpayer, which may not be available to you in the future. During the tour of the business you will need to look for the following types of items:
- If the taxpayer has numerous vehicles on the depreciation schedule, does he or she have a place to park them at night? There could be personal expenses on the vehicles.
- Are there employees' cars parked at the premises during the day?
- Does the taxpayer have power saws on the business premises?
- Does the taxpayer have a building on the depreciation schedule? If so, what is its use?
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Chapter 6 Accounting Records
Accounting Records in General
Reforestation contractors' accounting records can come in any number of forms (that is, boxes with no audit trail to double-entry systems). Therefore, the examiner should be prepared to deal with a variety of different accounting systems. It is not uncommon to find poor bookkeeping and recordkeeping practices among prime contractors as well as subcontractors. You can expect to find situations where ledgers don't balance, .journal columns don't foot, invoices can't be found, .and personal amounts are deducted as business expenses.
The majority of reforestation contractors operate as sole proprietors and keep their books and records on a calendar year basis. Lack of internal control seems to be a common element among the reforestation contractors. The contractors frequently are family-controlled businesses with one family member performing the duties of keeping the books and records as well as recording income.
We have found that reforestation contractors use either the cash or accrual method of accounting. This guide is not meant to explain the various methods of accounting used in the reforestation industry, but rather to assist the examiner in determining what to look for under the various methods described.
Cash Method of Accounting
The cash method of accounting is used by most reforestation contractors. When examining a contractor on the cash basis, secure a listing of the contracts worked during the year. The list should include the contract number, the locations where the work was done, and the amounts and dates of the payments received during the year. In addition, request a list of contracts in process at the end of the year. Compare this list to the bank deposits to determine if all money received was deposited upon receipt -- this step will disclose if the contractor has postponed depositing receipts until after the end of the year or if the contractor's deposit reflects that he or she has taken cash and deposited the remainder.
Generally, cash-basis contractors use their bank deposits to determine total income. However, examination results revealed that it is common for contractors to cash income checks without depositing the income. In other instances, we found that the contractors deposited large amounts of cash for which they had no records. The high potential for large amounts of unreported income allows the examiner an opportunity to develop quality fraud referrals.
Question the contractor at the initial interview and determine which method was used to determine gross receipts reported on the tax return. It is important to secure as much information as possible early in the examination since the contractor may not be willing to supply information as the audit progresses.
Also be aware that reforestation contractors, as a normal practice, are able to assign income to their bank. The bank will advance funds (usually 80 percent of the contract award letter) to the contractor. The bank then becomes the consignee and the Forest Service or BLM makes the checks payable to the bank. The bank normally receives the checks, pays off the outstanding loans, and deposits the remainder to the contractor's business account.
Examinations of cash-basis contractors also reflected frequent adjustments for their deducting items on their returns for which they have no documentation. Within the reforestation industry it is common practice for the contractors to use cash to pay business expenses. The contractors are often unable to supply proper documentation for the cash payments. According to the Bureau of Labor and Industries, the contractors use cash to pay their workers. We have found at least two reasons to explain why the contractors use cash to pay wages:
- Illegal aliens perform much of the labor in this industry and they want to be paid with cash since they do not have Social Security Numbers to obtain bank accounts, and
- Contractors want to avoid paying worker's compensation premiums and employment taxes on wages paid.
Accrual Method of Accounting
Occasionally you will encounter contractors who are using the accrual method of accounting. If you find contractors who are using the accrual method of accounting, you will need to find out why they are using this method and when they adopted this method. You will want to know if they were required to apply to the Commissioner of the Internal Revenue to change to this method of accounting. Cash-basis contractors are not allowed to switch to the accrual method without applying for a change of accounting method.
There appear to be few tax advantages or other reasons for reforestation contractors to use the accrual method of accounting, with the exception of a corporation who has a valid business reason for a yearend other than December 31. The reforestation industry is seasonal, which means that the contractors do not have employees working during every month of the year. There are some months of the year when weather conditions do not allow the contractors to have crews in the woods. The weather conditions during the month of December usually prevent contractors from working. Therefore, the contractor's accrued expenses should be minimal in December since wage expenses and the related employment taxes are the contractor's single largest expense (that is, between 50 and 60 percent of gross income). We have also found that the Small Business Administration requires their contractors to file quarterly financial statements; these financial statements are to be prepared using the accrual method of accounting. Therefore, you may find these Section 8A contractors using the accrual method of accounting for tax purposes. Make sure the contractors have a valid election since it is likely that the election was not made.
Inspect accounts payable at the end of the year to determine if the taxpayer has properly accrued expenses and that the expenses are deductible per IRC section 162.
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Chapter 7 Employment Taxes
Employees in General
All Federal contracts contain a section that discusses the Contract Service Act and its requirements. Information about the Contract Service Act is normally found in Section J of the solicitation package. Within this section, there will be a Wage Determination Letter issued by the U.S. Department of Labor, Wage and Hour Division. The Wage Determination Letter lists the class of service employees, minimum hourly wage rates, and fringe benefit payments required to be paid to each employee.
Under the Contract Service Act, employers are required to treat each individual working in the industry as an employee. The only exception is payments made to valid subcontractors. If the prime contractor pays a subcontractor to complete the job, the subcontractor becomes responsible for paying wages and employment taxes. The payments made to the subcontractors should be large since the subcontractor must pay employee wages, worker's compensation, and the related employment taxes etc.
Subcontractors must follow the same State and Federal law as the prime contractors. To be a valid subcontractor, they must provide the following:
- A valid Farm/Labor Contractor's License (applies in Oregon; check to see if there are similar requirements in your state).
- Verification of Worker's Compensation coverage.
- Proof that they work for more than one prime contractor.
As previously stated, the Contract Official (COR) will discuss the Contract Service Act with the contractor during the pre-work conference. They will discuss the contract requirements for the size of crew to be provided by the contractor; the crew size may be only three people, but a normal crew size ranges from 5 to 12 employees. It is not uncommon for a contractor to have more than one crew working at a time. Keep this in mind if a contractor tells you that it is industry practice for contractors to employ only subcontractors.
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Issues Generally Encountered
An examination of a reforestation contractor can result in large employment tax adjustments. It is common to find wages being paid without consideration of employment or income tax withholding. To stay competitive in this industry, the contractors are looking for ways to pay less in wages, employment taxes and worker's compensation premiums. The contractors are keeping gross wages as small as possible which reduces both their employment tax liabilities and their worker's compensation premiums. Remember that both employment taxes and worker's compensation premiums are determined based on total wages paid.
The reforestation industry is labor intensive which means that labor costs and the related employment taxes represent the bulk of the contractor's expenses. Adjustments made in this area can generate substantial tax liabilities. The most common adjustments are reclassification of subcontractors to employees and setting up additional compensation payments to already existing employees. Substantial taxes will be generated since the wages paid to individuals seldom exceed FICA and even FUTA maximums due to the mobility of the work force. The group has found that it is not uncommon to have employment tax liabilities exceed 40 percent of additional gross wages before the application of failure to deposit, negligence, or fraud penalties. During our examinations of reforestation contractors the group has identified the following as possible issue areas:
- The contractors report all payments to individuals as non-employee compensation payments (subcontractor payments).
- The contractors pay their workers in cash and deduct the payments as ordinary and necessary business expenses, not wages.
- The contractors deduct the payment of personal expenses for the employees as other business expenses, not as wages.
- The contractors do not file Forms W-2 or 1099 with the Internal Revenue Service.
Subcontractor Payments
We are finding that the majority of the prime contractors are reporting only subcontractor payments. If the contractor has only subcontractors then they would not be liable for either FICA or FUTA taxes. However, this is usually not the case. We have found that the prime contractors normally have some employees and some subcontractors.
When auditing the employee versus subcontractor issue, you need to secure certain information from the contractors. First, secure a listing of the individuals who received non-employee compensation payments during the examination year. The group found it was easier to create a data base from the contractor's canceled checks rather then trying to get this information from the contractor. The data base gave us the ability to accumulate payments by payee and determine when the payments were received and how much was received by each individual.
Next, question the contractor on the work performed by each individual. Start with the suggested questions outlined in Chapter 3, of this Guide and add other questions that are relevant. Refer to the training materials "Independent Contractor or Employee?" Training 3320-102 (Rev 10-96) TPDS 84238I.
Our revenue officer examiner was successful in reclassifying subcontractor payments to employee wages. The revenue officer examiner relied heavily on whether or not the subcontractor held a valid Farm/Labor Contractor's License (for additional information on the .Farm Labor License, refer to Chapter 2). Since Oregon may be the only state that requires a license, you may wish to contact the Forest Service or Bureau of Land Management to obtain additional information on whether or not the individuals receiving subcontractor payments are valid subcontractors.
If you determine that a reclassification issue exists, you will want to first determine if the taxpayer has an IRC section 530 safe haven. If the taxpayer does not have an IRC section 530 safe haven, then you will need to consider whether or not the taxpayer is allowed the relief provisions of IRC section 3509.
If the taxpayer has not filed returns, you will need to give proper consideration to the use of either Delinquent Return or Substitute for Return procedures which are discussed below.
Delinquent or Substitute for Return: If the contractor has not filed employment tax returns and you make the determination that a portion of the subcontractor payments are, in fact, employee wages, you will need to follow either the Delinquent or Substitute for Return procedures.
When it has been determined that the contractors are required to file employment tax returns but do not have an EIN, you will need to secure a EIN before you can close the case. An EIN can be quickly obtained from the Service Center by using the following procedure.
Securing an Employer"s Identification Number (EIN):
If the employer does not have an EIN, the examiner should assist in securing one. The following procedure will allow the examiner to secure a number quickly:
- Form SS-4 should be prepared for the employer.
- Call the Service Center servicing your District.
- The Service Center will ask for information directly off the prepared Form SS-4.
- In the upper-left corner of the completed Form SS-4, type the newly assigned EIN number and an ID number that will be given to you by the Service Center.
- Mail the completed Form SS-4 to the Service Center servicing your district within 5 days from the time the new EIN number has been
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Cash Wages Deducted on the Return
Deductions for cash wages may be identified on the return as labor under cost of goods sold, as contract labor, or commissions. If wage expense has been increased by cash wages paid, the issue will become apparent when you reconcile payroll. Requesting employment tax return transcripts, prior to beginning the examination will help you determine if employment taxes are being filed and will show FICA wages reported by the contractor.
Deductions for cash wages may be combined with other business expenses. It may not be easy to identify whether or not the contractors are deducting wages paid in cash since the contractors do not maintain adequate books and records. Therefore, if you do not identify this issue during the pre-audit of the return, be sure to include questions about cash payments in the initial interview. Ask the contractors if they ever use cash to pay business expenses, find out what types of expenses are paid by cash, and ask the contractors if they pay employees in cash. This information will be useful as the audit progresses.
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Unsubstantiated Cash Expenses
The group has found that, within this industry, dealing in cash is common while retaining receipts seems to be uncommon. Since it is very difficult to disallow all unsubstantiated expenses you need to determine if the contractor's testimony (from the initial interview or later interviews) is corroborated by the documents you have been given. The contractor's receipts should support the contractor's need to deal in cash. For example, the contractors report that cash is needed by their foremen to purchase gas and food for the employees when they are in remote forest areas. The receipts should be for gas and food that has been purchased outside of the contractor's home town. The group found contractors giving the following explanations to substantiate the use of cash:
- Checks Issued to the Foreman or to Cash
As previously mentioned, contractors may be deducting checks issued to their foremen or to cash as other business expenses, (that is, auto expenses, etc.). The contractor's defense is that the reforestation industry is cash intensive. They report that their foremen need cash to manage the workers while in remote forest areas. According to the contractors, the foremen are unable to cash personal checks and they do not have credit cards to purchase food or gas or to pay lodging for the workers. To determine if the contractor's testimony is consistent with the records, you will want to ask to see the employee reimbursement vouchers. The contractor must pay such benefits pursuant to an "accountable plan" as defined in the regulations issued under IRC section 62(C); otherwise the advances/reimbursements must be included on the employee's Form W-2. Note that substantiation is required by IRC section 274(d).
If you suspect that the contractor is paying wages in cash, be sure to ask the contractor for copies of his or her job bids. You will be able to use the job bids to develop a percentage (wages as a percentage of gross income) to compare to the return. If the percentage of wages per the return is less than the amounts reported on the job bids then the contractor most likely is paying wages in cash. You will also want to request the payroll records and compare the hourly rate per the payroll to the hourly rate per the job bids, looking for differences.
If the contractor does not provide adequate substantiation for either employee reimbursements or cash expenditures and if receipts do not agree with oral testimony, the unsubstantiated expense may be disallowed under IRC section 162. However, if you have sufficient facts to indicate that wages were paid in cash, an alternative position is to allow the payments as wage expense under IRC section 162 and set up the related employment tax liabilities.
- Payment of Expenses for Employees
Sometimes the contractors may be including items paid on behalf of their employees as ordinary and necessary business expenses. For example, the contractor may be paying employees' apartment rent or buying their gas, clothing, or groceries. The contractor's defense is that he or she must provide for his or her employees since the workers are nonresident aliens or that it is a requirement of . their job.
These employer-provided items are "fringe benefits." A fringe benefit is any property or service (or cash under certain circumstances) that an employee receives from his or her employer in lieu of or in addition to regular taxable wages. If a benefit is not specifically excluded from gross income by the Code (for example, IRC sections 105, 106, 107, 117(d), 119, 120, 125, 127, 129, and 132), its value must be treated as compensation and reported as wages on the employee's Form W-2.
Under IRC section 119, an employee may exclude from gross income the value of any meals or lodging furnished in kind to the employee by or on behalf of the employer for the convenience of the employer, provided that certain requirements are met. Meals must be furnished on the business premises of the employer, and, in the case of lodging, the employee must accept lodging on the business premises of the employer as a condition of employment. IRC section 119 does not permit an employee to exclude from gross income cash the employer gives the employee to purchase meals or lodging.
Amounts paid for an employee's meals, lodging, or gasoline may be excluded from the employee's income to the extent the amounts are reimbursements or allowances for travel expenses incurred by the employee while "away from home" and are paid under an accountable plan as described in the regulations under IRC section 62(c). In general, a reimbursement or other expense allowance arrangement is an accountable plan if the requirements of business connection, timely substantiation, and timely return of amounts in excess of expenses are satisfied.
In general, an arrangement that provides advances, allowance, or reimbursements for business expenses paid or incurred by the employee in connection with performing services as an employee of the employer and that are deductible under IRC section 162 will satisfy the business connection requirement. If amounts are provided for expenses that are not deductible under IRC section 162, the business connection requirement is not satisfied. For example, travel expenses are deductible only if the employee is "away from home." Accordingly, it is important to establish whether the employees are, in fact, away from home for tax purposes. Copies of the contract award letters will probably give you the job locations. You should be able to match the cash receipts by date and location to the contract award letters.
If an arrangement is not an accountable plan, all amounts paid thereunder are treated as paid under a nonaccountable plan, are required to be reported on the employee's Form W-2, and are wages for purposes of withholding and payment of employment taxes.
Employer-provided clothing may be excluded from the employee's gross income as a working condition fringe benefit under IRC section 132(d) provided the clothing is a special item required in the employee's work that does not replace items of ordinary clothing. Examples of such items include work shoes or special gloves, and a "uniform" that is required as a condition of employment and that is not adaptable to general wear. An employer may provide a working condition fringe benefit in cash, provided that the employee verifies that the payment was actually used for the intended expense and any excess cash is returned to the employer.
Any of an employee's personal, living, or family expenses, such as travel that is not away from home, that are paid for or provided in kind by the employer must be included in the employee's income and reported on Form W-2. See IRC section 262.
To determine whether a fringe benefit furnished to an employee is wages for employment tax purposes, look at the definitions of wages and the exclusions therefrom which are found in IRC section 3121(a) for FICA purposes, IRC section 3306(b) for FUTA purposes, and IRC section 3401(a) for income tax withholding.
- Payments to Nonresident Aliens
In general, if you pay wages to nonresident aliens, you must withhold income tax (unless excepted by regulations) and Social Security taxes as you would for a U.S. citizen. The wages are subject to FICA and FUTA taxes. Nonresident aliens can be exempted from "wages" under a U.S. treaty provision, if the alien is lawfully admitted into the United States to do agricultural labor. Tree planters and tree thinners are not considered to be agriculture workers and, therefore, are not exempted from FICA or FUTA.
Contractors may report that they are paying the expenses of the nonresident aliens brought to the United States to plant trees. Again these payments are considered to be additional compensation to an already existing employee unless IRC section 119 applies.
Employees temporarily admitted into the United States to do agricultural work are exempt from FICA and FUTA provided they are admitted to the United States under the H-2 Visa program. Under the H-2 Visa program, the employer is responsible to secure a visa, provide transportation for the workers both to and from Mexico, as well as house the nonresident aliens while they are working in the United States. Immigration (INS) should be contacted to determine if, to whom, and how many H-2 Visas have been given out in your State.
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