Publication 1779, Employee or Independent Contractor
The IRS has released Publication 1779. It explains to taxpayers how to determine if one is an employee or an independent contractor. The key factors that the IRS looks at are whether there is behavioral control or financial control and what the relationship is between the employer and the worker. The Publication is a revision from the March 2010 version.
Posted by Andrew Hodes, Associate Editor, Wealth Strategies Journal.
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