This is the eighth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. To protect businesses from the effects of worker reclassification, Congress enacted Section 530 of the Revenue Act of 1978. Right to receive Section [...]

This is the seventh post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. The following is a list of items a taxpayer may provide the examining agency to support a position that workers are independent contractors. [...]

This is the sixth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Revenue Ruling 87-41 states the factors the IRS considers when whether a worker is an independent contractor or employee. These factors are divided [...]

This is the fifth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Revenue Ruling 87-41 states the factors the IRS considers when whether a worker is an independent contractor or employee. These factors are divided [...]

This is the fourth post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Revenue Ruling 87-41 states the factors the IRS considers when whether a worker is an independent contractor or employee. These factors are divided [...]

This is the third post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Revenue Ruling 87-41 states the factors the IRS considers when whether a worker is an independent contractor or employee. These factors are divided [...]

This is the second post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Internal Revenue Code Section 3121 states that a director of a corporation in his/her capacity as director is not an employee of the [...]

This is the first post in the Independent Contractor/Employee series. This series is dedicated to presenting individuals, sole proprietorships, and small to large businesses with a basic understanding of independent contractor issues. Internal Revenue Code Section 3121 defines who is an “employee” when the IRS is determining whether to reclassify a workers’ status. The key [...]