rachel wrote:Heres what you overlooked Rookard!!
These "wages" this section is talking about is 3121(a) wages for Social Security purposes.Title 20: Employees' Benefits
PART 422—ORGANIZATION AND PROCEDURES
Subpart B—General Procedures
Browse Previous | Browse Next
§ 422.112 Employer identification numbers.
(a) General. Most employers are required by section 6109 of the Internal Revenue Code and by Internal Revenue Service (IRS) regulations at 26 CFR 31.6011(b)–1 to obtain an employer identification number (EIN) and to include it on wage reports filed with SSA. A sole proprietor who does not pay wages to one or more employees or who is not required to file any pension or excise tax return is not subject to this requirement. To apply for an EIN, employers file Form SS–4, “Application for Employer Identification Number,” with the IRS. For the convenience of employers, Form SS–4 is available at all SSA and IRS offices. Household employers, agricultural employers, and domestic corporations which elect social security coverage for employees of foreign subsidiaries who are citizens or residents of the U.S. may be assigned an EIN by IRS without filing an SS–4.
If the employee's do not wish to participate in Social Security then the employwer EIN is not required as the law states.
Without an EIN the employer is not required to report any income on behalf of the employee....... because why Rookard?
Wouldnt be because the employee being employed (common-word employed) doesnt have taxable income would he?
Of course not, because the employee is not employed for the purposes of Social Security and therefore isnt supplying his ssn for the purpose of those SS benefits. Therefore Rookard, this employee doesnt make 3121(a) which then is not considered taxable income via section 3101 as 26CFR1.1-1 requires to have in order to be required to file 1040's for gross income.
So Rookard,
No ssn, no taxable income and no required EIN for reporting income (W3) because no 26CFR1.1-1 taxable income exists for a 1040 to be filed.
Dont you just find it very interesting that the Social Security Administration trumps the IRS collection agency!
If you ever pull your head out of your ass you COULD see the difference between the two. But I highly doubt you know how to pull your head out of your ass. You are not demonstrating it anyway. Nothing but hearsay out of you.
Are you going to still try and fit your square personel interpretations pegs of the law into round statutorial law?
Highlighted the title of the section.
First, this is a section dealing with employER identification numbers.
Second, the part you highlighted deals with (1) sole proprietors who (2) do not pay wages to ANY employees, or (3) who is not required to file some other pension and excise tax returns. That doesn't even begin to touch the overwhelming majority of workers.
Third, the reason that it goes to sole proprietors is because those individuals would in all likelihood file a schedule C, in which case the tax identification number is their SSN (and if they aren't even paying any employees then there's no need to have a separate EIN).
Fourth, you completely overlooked the very first sentence (no surprise there) which quite clearly says that the general rule is that employers need EIN's (and under the very section I cited - 6011(b).
Finally, a section on employER identification numbers says nothing about employEE identification numbers (or SSN's). You are trying to infer something from a quote from a regulation which has nothing to do with your assertion.
Of course you held this section back ... it doesn't support your assertion.
In other words, you're still an idiot, and you have no clue what you're talking about.
You are just another tax protestor spewing stupidity.
And like other tax protestors, you only prove that you cannot read (and with every post you prove that you cannot write).