MS 100.2 LLC Tax Status

Click on the case numbers below to access decisions, where a person’s eligibility for benefits depends upon whether an employer LLC elected to be treated as a 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).


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