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When is a worker a subcontractor versus an employee? |
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The IRS (Internal Revenue Service) has devised a 20-point, weighted list to determine if a worker is an employee. In general, if you as the employer have control over the worker, then the worker is an employee. It is recommended that you request the IRS to make a determination for you by filing Form SS-8 with the IRS. They will provide a written judgment. You may wish to order IRS Circular E, Employer’s Tax Guide, for a more complete discussion of this issue. See www.irs.gov.
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