§3512 Treatment of Certain Persons as Employers with Respect to Motion Picture Projects

Summary

For the tax rules in sections 3121(a)(1) and 3306(b)(1), pay that a motion picture project employer gives to a motion picture project worker during a calendar year must be treated as wages from that employer for that year. Who counts as the employer is decided by the rules below, not by the usual tests for who is an employer. Motion picture project employer: a person who meets several conditions, including written contracts for worker services, a promise to pay without relying on others, control and payment from its own accounts, being party to union agreements for those workers, and treating most such workers as employees; and at least 80% of that person’s wages that year go to motion picture project workers. Motion picture project worker: someone who works on motion picture projects for clients not affiliated with the employer. Motion picture project: the production described in section 168(f)(3), but not property covered by record rules in 18 U.S.C. 2257. Affiliate/affiliated: treated as a single employer under section 414(b) or (c).