Is Worker Co-op Patronage Subject to Employment Tax?


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Attorney Greg Wilson gave a short presentation at the USFWC members meeting on the status of the IRS' audit of two worker cooperatives. The audit is making the claim that the cooperative businesses' patronage payments should be subject to employment tax - a reversal of strategy from their previous claim that cooperative workers' patronage should be subject to self-employment tax.

More information about this is available in several of Greg's online reports, including: