### Question
How is the term applicable requirements defined?


### Answer
The term **applicable requirements** is defined in *26 U.S.C. § 3509* as the following:

> the requirements described in paragraph (1) which would be applicable consistent with the employer's treatment of the employee as not being an employee for purposes of chapter 24 or subchapter A of chapter 21

#### Citation:
  - *26 U.S.C. § 3509*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 25-GENERAL PROVISIONS RELATING TO EMPLOYMENT TAXES**

