Page 28 - Avoid False Claims
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W HAT IS THE SICK AND FAM ILY
LEAVE CREDIT FOR
SELF-EM PLOYED INDIVIDUALS?
To be eligible, taxpayers must:
- Have a trade or business as defined in IRC 1402.
Generally, self-employment income is a result of
the performance of personal services that cannot
be classified as wages because an
employer-employee relationship does not exist
between the payer and the payee.
- Claim only the eligible number of days or wages,
but no more than the amount allowed by law.
- Claim the credit based on qualifying
self-employed income, but no more than
allowable by law.
TRAINBYUS: TRANSFORMING DIGITAL LEARNING
