0078 9899 67
0078 9899 67 (May 30, 2024) – Although the claimant’s son employed him through a business that registered as an LLC, the IRS authorized the business to file its taxes as an S-corporation retroactively to the beginning of the claimant’s base period. Thus, the claimant worked for a corporation and not his son. His base period wages are not exempt pursuant to G.L. c. 151A, § 6(d), and they may be counted for purposes of his monetary eligibility for an unemployment claim.
0019 1799 18
0019 1799 18 (June 29, 2017) – Claimant, a co-owner of the employer LLC, was monetarily eligible for benefits because tax returns presented sufficient evidence that the employer elected to be taxed as an S-corporation for federal tax purposes during the base period. For unemployment purposes, the claimant is treated as an employee of the corporation.
0012 1800 09
0012 1800 09 (Mar. 4, 2016) – Absent evidence that his former LLC employer filed an IRS Form 8832 electing to be treated as a corporation, the claimant is deemed to have been employed by a partnership. Because the partners were the claimant’s sons, his services were exempt under G.L. c. 151A, § 6(d). The claimant did not have sufficient qualifying wages in the base period to be monetarily eligible under G.L. c. 151A, § 24(a).