Employment types, common errors and risks for working with independent contractors.
1099 and W-2 Wizard
Recommended classifications for either common law employees or independent contractors, based on IRS guidelines
DownloadFLSA Factors Introduction
Factors in determining whether an individual is an employee or independent contractor according to the Fair Labor Standards Act.
DownloadIRS Factors Introduction
Characteristics used to determine whether an individual is a common law employee or independent contractor according to the IRS
DownloadIRS 20-Point Test for Employees or Independent Contractors
Test to determine if individual should be paid as an employee or independent contractor
DownloadConsequences of Misclassification
Risks outlined of misclassifying a common law employee as an independent contractor
DownloadWorker Misclassification Audit Triggers
Common errors in misclassifying workers that trigger IRS audits
DownloadSuggested Documentation for Independent Contractors
Suggested documents to support determination of independent contractor status
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