How does one know if they are a Fee-basis state or local government official?

[Greysume]

Client worked in another State (AZ); paid by an Agency from that state; they also received weekly per diem; they had a limit of 7 months for the Optical Lab Tech

[rbynaker · Accepted solution]

Fee-based government officials are paid by fees charged to the public.  Notaries are the most common example.  But when I had to probate my mother's estate I had to make a payment to the "Commissioner of Accounts" who was really just a lawyer a block away from the court house who was appointed to the position.  State law dictated how much I had to pay the lawyer, so that likely meant that he was a fee-based government official.

[itonewbie]

Michael Jones, 146 T.C. No. 3 makes a clear distinction: https://www.ustaxcourt.gov/ustcinop/opinionviewer.aspx?ID=10686

[Greysume]

Thank you

[rbynaker]

@Just £isa Now!

This may help with your notary question from earlier this week.

[Just-Lisa-Now-]

:+1: