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DWD Worker Classification
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Unemployment Insurance - Worker Classification
Prior to January 1, 2011
Condition Two - Tax Returns
The individual has filed business or self-employment income tax returns with the federal Internal Revenue Service based on such services in the previous year or, in the case of a new business, in the year in which the services were first performed.
Explanation of Condition Two
An employing unit satisfies this condition by showing that the worker has filed a business tax return for the year or years in question. If the employing unit cannot show that the worker has filed a business tax return for the year or years in question, the condition is not satisfied. An uncorroborated statement by the employing unit that a worker has filed a business tax return is not sufficient to satisfy this condition.