Seminar ID: 100191

IRS 20 Factor Test - Independent Contractor or Employee?

You will Learn:

  • 20 Factors of Evaluation for Independent Contractors
  • Are Independent Contractors Employees?
  • The Common Law Test

The IRS test often is termed the "right-to-control test" because each factor is designed to evaluate who controls how work is performed. Under IRS rules and common-law doctrine, independent contractors control the manner and means by which contracted services, products, or results are achieved. The more control a company exercises over how, when, where, and by whom work is performed, the more likely the workers are employees, not independent contractors.