IRS Independent Contractor Determination
The IRS recently updated their info on the Employee vs. Independent Contractor determination decision by an employer. The complete breakdown of the common law rules the IRS independent contractor determination is listed in this article.
The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.
Types of Instructions Given
Degree of Instruction
2. Financial Control
Opportunity for profit or loss
Services available to the market
Method of payment
Permanency of the Relationship
Services Provided as Key Activity of the Business
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