IRS Guide To Subcontractor vs Employee Determination
I was going to reprint the IRS’s guide to Subcontractor vs Employee. Lately, we receive this type of question more than the Premium Audit Bill inquiries. I then came across The Training Manual used by the Internal Revenue Service for separating employees and subcontractors. It is a public document.
The .PDF file is here It is a 160 page guide for auditors and other IRS personnel. Reading the guide may be a little tedious, but the concepts covered are very informative on subcontractors and employees. The time spent on the guide will be well worth it when considering who/what companies are subcontractors.