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Practice Management

Most Recent Year of Service When Part-time or Employed only Part of the Year

Q.How should the most recent year of service be figured for employees who are part-time or employed only part of the year?

A. If an employee is a part-time or a full-time employee who is employed for only part of the year, the employee’s most recent year of service is the service this year and the service for as many previous years as is necessary to total one full year of service. To determine the most recent year of service, add the following periods of service.

  • Service during the year for which one is figuring the limit on annual additions.
  • Service during the preceding tax years until the total service equals one year of service or one has figured all of the service with the employer.