The Internal Revenue Service’s Office of Chief Counsel has issued a memorandum confirming that a motor carrier need not issue a form 1099 to report payments to an owner-operator under lease to the carrier, provided that the payments represent amounts earned for hauling freight.
Friday, March 27, 2015
Monday, March 2, 2015
Comments Submitted in response to the FMCSA's Advance Notice of Proposed Rulemaking
On Thursday, February 26, 2015, our office on behalf of five trade associations (NASTC, AEMCA, AHAA, TEANA and TMCA) submitted these Comments in response to the FMCSA's Advance Notice of Proposed Rulemaking entitled, "Financial Responsibility for Motor Carriers, Freight Forwarders and Brokers."
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