§3512 Treatment of certain persons as employers with respect to motion picture projects

Summary

For the tax rules in 26 U.S.C. 3121(a)(1) and 3306(b)(1), money a motion picture project employer pays a motion picture project worker in a calendar year counts as wages paid by that employer to that worker in that year. Who counts as the employer is decided by this rule and not by the usual common-law tests. Motion picture project employer: a person who meets two tests — (A) five conditions (a written contract for services, a contractual duty to pay regardless of reimbursement, control of payment as defined in section 3401(d)(1) and payment from its own accounts, being a signatory to collective bargaining agreements (29 U.S.C. 152(5)), and treating most such workers as employees for employment-tax purposes) and (B) at least 80 percent of its section 3121 pay in the year goes to motion picture project workers. Motion picture project worker: an individual who works on motion picture projects for clients not affiliated with the employer. Motion picture project: the production described in section 168(f)(3), excluding property requiring records under 18 U.S.C. 2257. Affiliate: persons treated as a single employer under section 414(b) or (c).