MO HB460

Taxpayers who receive federal relief under Section 530 of the Revenue Act of 1978 to classify a worker as an independent contractor for federal employment tax purposes must be granted the same classification for Missouri employment taxes

The Missouri Department of Labor and Industrial Relations must honor federal independent contractor determinations during state audits of worker classification

Adds new section 285.517 to Chapter 285, RSMo, overriding existing provisions in sections 285.500 to 285.515 regarding worker classification

Applies specifically to taxpayers undergoing audits by the department regarding whether individuals are classified as independent contractors or employees