Mont. Admin. R. 24.35.112 - INDEPENDENT CONTRACTOR EXEMPTION CERTIFICATE APPLICATION AFFIDAVIT
(1) On the form provided by the department,
the applicant shall provide all information designated as required. The form
must be notarized, and the applicant must state, under oath, the veracity of
all information on and attached to the form.
(2) The applicant shall also submit
supporting documentation to prove applicant's qualification for an ICEC. The
department has the discretion to assess the reliability of the documentation
and award points for each item of proof as outlined by this rule. Each item of
documentation submitted may count toward points in more than one category. No
more than two items of proof may be submitted under each category. To qualify
for an ICEC, an applicant's documentation must be awarded a minimum of 15
points by the department for each independently established trade, occupation,
profession, or business listed on the ICEC application.
(a) The department may award up to ten points
for proof that the applicant has current workers' compensation, unemployment
insurance, and Department of Revenue accounts for employees in each
independently established trade, occupation, profession, or business. The
department may award up to six points for proof of two insurance policies or
accounts and may award up to three points for proof of one insurance policy or
account.
(b) The department may
award up to six points for each of the following proofs for each independently
established trade, occupation, profession, or business:
(i) contract or memo of understanding that
demonstrates applicant's independent contractor status. If the applicant can
end a contract at any time without incurring any liability for failing to
complete the project that is the subject of the contract, the department cannot
award points for the contract under this rule. Separate contracts with
different hiring agents may qualify for a maximum of six points. Each contract
must include:
(A) payment based on a
completed project;
(B) beginning
and ending dates of the contract;
(C) liability for failure to complete the
project;
(D) identification of who
provides the materials and supplies;
(E) signatures by both parties; and
(F) defined body of work, complete project,
or end result;
(ii)
signed and dated list of equipment and tools owned or controlled by the
applicant with approximate values. The equipment or tool list may be documented
by a rental or lease agreement, county documents verifying the business
equipment tax paid, or other means;
(iii) commercial general liability insurance
policy or bonding;
(iv) most recent
business tax forms filed within the past three years;
(v) IRS Form 1099s (miscellaneous income)
from multiple hiring agents or two quarterly self-employment tax payments (IRS
form 1040ES) within past three years; or
(vi) trucking company lease
agreement.
(c) The
department may award up to three points for each of the following proofs for
each independently established trade, occupation, profession, or business:
(i) partnership or limited liability
partnership agreement signed and dated by all partners that demonstrates:
(A) intent to form the partnership;
(B) contribution by all partners;
(C) a proprietary interest and right of
control by the application; and
(D)
the sharing of profit/loss;
(ii) current business license or building
permit;
(iii) certificate of
registration for the business entity issued by the Montana secretary of state;
(iv) articles of incorporation,
annual report, articles of organization, or other documentation that verifies
the applicant is an officer in a corporation, a manager in a manager-managed
limited liability company, or a member of a member managed limited liability
company;
(v) proof of ownership,
home occupation license, rental or lease agreement with a statement that the
property may be used for business or commercial use, or proof of IRS filing for
use of home as a business;
(vi)
educational certification for unlicensed occupations relevant to the trade,
occupation, or profession for which the applicant seeks the ICEC;
(vii) current professional license relevant
to the trade, occupation, or profession for which the applicant seeks the
ICEC;
(viii) membership in a
relevant professional association or affiliation;
(ix) current motor carrier (MC) authority
number in applicant's personal or business name;
(x) business bank account; or
(xi) copies of advertising in a newspaper,
phone book, website on the internet, or other venue.
(d) The department may award up to
one-and-one-half points for each of the following proofs for each independently
established trade, occupation, profession, or business:
(i) federal employer identification number
(EIN);
(ii) Dunn and Bradstreet
number;
(iii) telephone or utility
bill(s) in the business name;
(iv)
credit card(s) or purchase account(s) in the business name;
(v) preprinted business invoices, business
cards, or brochures;
(vi) proof of
order(s) for printed hats, shirts, or other promotional items for the
business;
(vii) proof of business
advertising using a vehicle sign, yard sign, bulletin boards, or posted
flyers;
(viii) invoices billed to
the business name or a bid proposal or estimate, either of which must include
the address and phone number of the recipient;
(ix) vehicle registration(s) in the business
name; or
(x) international fuel tax
account number (IFTA) in the applicant's personal or business name.
(e) The applicant may submit any
other supporting documentation. The department has discretion to assess the
reliability of and determine the point value of any documentation not listed in
this rule.
Notes
AUTH: 39-3-202, 39-3-403, 39-51-301, 39-71-203, 39-71-417, MCA; IMP: 39-3-201, 39-3-402, 39-51-201, 39-51-204, 39-71-417, 39-71-418, 39-71-419, MCA
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