The RC wage credits indicate the employee must live in the RC. How, then, would an RC use these credits when providing employment for a homeless individual?
There seems to be no definition in the IRS Code, committee reports, or other published IRS guidance defining “principal place of abode” of the employee, which must be located in the RC. The employer is responsible for proving that the employee’s principal place of abode was within the zone during the period of services were performed for the employer. Presumably, this is the address that the employee would have entered on Form W-4 upon starting work. There seems to be no reason why a homeless shelter could not be considered a “principal place of abode.
Related Questions
- The RC wage credits indicate the employee must live in the RC. How, then, would an RC use these credits when providing employment for a homeless individual?
- Why is it necessary to provide employment information when I have already reported the employee on the quarterly wage report?
- Where do people on the minimum wage live in London?
