Determining whether a worker is an employee or an independent contractor is a complex judgment, and bright-line rules are virtually non-existent. However, the classification of a given worker carries huge tax consequences for both the worker and the business, making this murky area vitally important. This article explains the factors which the IRS and courts use when determining how a given worker should be classified.
- Summary by FizzLaw Team
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IRS and Case Law Factors Involved In Determining Whether A Worker Is an Employee or Independent Contractor