Across
- 1. In most cases, if all the requirements of an exception to the ABC test are met, the determination of employee or independent contractor status shall be governed by ___________.
- 4. When making a common law status determination, the auditor must address primary and _____________factors.
- 5. When conducting an audit, prepare for your _________ from the very beginning.
- 6. If an employer refuses to release their records in order to conduct the audit, the auditor can issue a/an ________________ assessment pursuant to Section 1126 and/or Section 1127 of the CUIC.
- 9. When a worker files for benefits and the hiring entity did not consider the worker to be an employee, a/an ____________ claim exists.
- 11. These types of tax decisions are public information.
- 12. Employer-provided lodging is not subject to PIT withholding if three criteria are met. One of those criteria states that the lodging must be provided for the employer’s _____________.
- 13. ____________ Code Sections 11180 and 11181 allows EDD to do audits on businesses under Sections 11180 and 11181.
- 15. The most important thing to do while the employer is speaking, is to __________.
- 16. A corporate officer is a ___________ employee.
Down
- 2. Type of services that are not subject to one or more payroll taxes.
- 3. Under section 606 of the CUIC, if an employing unit has actual or _________ knowledge of an employee/helper of a worker determined to be an employee of that employing unit, whether or not the employing unit hired or paid the employee/helper, the employing unit is the employer of the employee/helper.
- 5. The CUIC is divided into Divisions, Parts, Articles, and ____________.
- 7. Benefits are paid based on __________ tips only.
- 8. One factor in determining if a worker has their own independently established business is if that worker __________their services to the general public.
- 9. _________-ended questions allow for free range of responses & stimulates original answers.
- 10. The Field Audit and Compliance Division belongs to EDD’s ______ Branch.
- 14. The CUIC is this type of reference.
- 17. The Tax Branch consists of FACD, CD, TSD, and ________.
