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independent_contractor_20_factors - • performing work on...

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From the “old” IRS Regulations – Independent contractor For decades the IRS provided the following list of 20 factors or elements that were used to help determine whether the taxpayer had established an employer-employee relationship or whether the worker was an independent contractor. These 20 factors included: 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;
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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....
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