Definition of Employer and Employee

Subtitle C--Employment Taxes

CHAPTER 24--Collection of Income Tax at Source On Wages

Sec. 3401. Definitions

(a) Wages

   For the purpose of this chapter, the term "wages" means all remuneration (other than fees paid to public official) for services performed by an employee for his employer...

(c) Employee

   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.

(d) Employer

   For the 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.

(From the forgoing, it should be obvious that a person who works for a private company within the 50 States is not an employee nor does he work for an employer as defined in the Internal Revenue Code.)

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