From Walton Insurance Agency —
For federal employment tax purposes, the usual common law rules are applicable to determine whether a worker is an independent contractor or an employee. Under the common law, you must examine the relationship between the worker and the business. All evidence of the degree of control and independence in this relationship should be considered. The facts that provide this evidence fall into three categories – Behavioral Control, Financial Control, and the Relationship of the Parties.
Read the full story at IRS Topic 762 – Independent Contractor vs. Employee
- From Our Network: Top Myths About Hiring Independent Contractors (priorilegal.com)
- The Independent Contractor (urberglaw.wordpress.com)
- IRS Cracking Down on ‘Independent Contractors’ (blogs.findlaw.com)