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SECTION 1. PURPOSE

Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this revenue procedure is to amplify and supersede Rev. Proc. 81-43, 1981-2 C.B. 616, which provides instructions for implementing the provisions of section 530 of the Revenue Act of 1978, 1978-3 (Vol. 1) C.B. xi, 119 (the Act), relating to the employment tax status of independent contractors and employees.

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▸Contents — Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication
Publication 963 — Federal - State Reference Guide: A Federal-State Cooperative Publication

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