We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
What is the definition of a "statutory employee" for Pennsylvania tax purposes?
Pennsylvania PIT law does not have a definition of “statutory employee.” The term is a Federal Tax construct. A statutory employee is a type of independent contractor that receives remuneration for his services. The remuneration is reported on a federal W-2, but Federal and PA withholding is not required.