independent_contractor_20_factors

independent_contractor_20_factors - performing work on a...

Info iconThis preview shows page 1. Sign up to view the full content.

View Full Document Right Arrow Icon
From the IRS Regulations – Independent contractor The IRS provides a list of 20 factors or elements that may indicate whether the taxpayer has established a common law employer-employee relationship and cites rulings where they are applicable. These 20 factors are: the right of one person to tell a worker when, where, and how he or she is to work; one person training the worker; integration of the worker's services into the business' general operations; the requirement that services be rendered personally; direction over hiring, supervising, and paying assistants; a worker's continuing relationship with one business; set hours which the worker must work; the requirement that the worker devote full-time attention to one business;
Background image of page 1
This is the end of the preview. Sign up to access the rest of the document.

Unformatted text preview: performing work on a business' premises; control over the order or sequence of work performed; the requirement that the worker submit reports to the person for whom work is performed; payment by hour, week, or month; compensation for business and/or traveling expenses; provision of tools and materials; the worker's investment in the facilities in which he works; a worker's direct interest in the profitability of the work accomplished; working for more than one firm at the same time; making services available to the general public; a person's right to discharge the worker; and, a person's right to terminate the work relationship....
View Full Document

This note was uploaded on 03/03/2010 for the course TAX 6845 taught by Professor Kelliher,c during the Spring '08 term at University of Central Florida.

Ask a homework question - tutors are online