§ 45R(e)(1)(A)

not an employee

UNDECIDED

0 of 2 settled

  1. 1

    § 45R(e)(1)(A)

    ANY OF

    The term “employee” shall not include—

    “an employee within the meaning of section 401(c)(1),” § 45R(e)(1)(A)(i)
    “any 2-percent shareholder (as defined in section 1372(b)) of an eligible small business which is an S corporation,” § 45R(e)(1)(A)(ii) needs Step 2 a 2-percent shareholder UNDECIDED
    “any 5-percent owner (as defined in section 416(i)(1)(B)(i)) of an eligible small business, or” § 45R(e)(1)(A)(iii)
    “any individual who bears any of the relationships described in subparagraphs (A) through (G) of section 152(d)(2) to, or is a dependent described in section 152(d)(2)(H) of, an individual described in clause (i), (ii), or (iii).” § 45R(e)(1)(A)(iv)
  2. 2

    § 1372(b)

    a 2-percent shareholder

    ANY OF
    “any person who owns (or is considered as owning within the meaning of section 318) on any day” Opening words
    “during the taxable year of the S corporation” Opening words
    “more than 2 percent of the outstanding stock of such corporation”
    “stock possessing more than 2 percent of the total combined voting power of all stock of such corporation”