title: Agency nurse vs. IRS: are you an employee, an independent contractor, or both?
authors.affiliation: Critical Care Registered Nursing, Inc., Holmes, PA.
authors.forename: S M
authors.initials: SM
authors.lastname: Sumner
authors.forename: P A
authors.initials: PA
authors.lastname: Grau
authors.forename: B H
authors.initials: BH
authors.lastname: Frank
mesh_terms: D003284:Contract Services / Q000191:economics*; D004651:Employment; D005376:Financial Management / Q000191:economics*; D006801:Humans; D007183:Income Tax; D009739:Nursing Services / Q000191:economics*; D012042:Registries; D014481:United States