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Worker Classification and the Evolving Service Delivery Model Logo aicpa

  Kathy Mort, CPA, and Megan Marlin, J.D., LL.M. |   Free |   AICPA |   01 Jul 2016 |   Tax Adviser Magazine

Determining whether a worker is properly classified for tax purposes as an independent contractor or an employee is complex. This article discusses the common law standard, section 530 relief, legislation, and the changing environment.

Topics covered:
  • Tax: Technical: IRS practice & procedure, Intermediate