Independent contractors or employees? Reducing reclassification risks.
With the aggressive stance taken by the IRS regarding worker classification, many organizations may be risking significant retroactive assessments with respect to the use of independent contractors. Employers should be aware of the 20 primary factors considered by the IRS when examining independent contractor relationships and prepare in advance for IRS classification review or audit.
Moore
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Cleveland State University, OH.
Groth
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D003284:Contract Services / Q000145:classification* / Q000191:economics / Q000331:legislation & jurisprudence; D003657:Decision Making; D004651:Employment / Q000145:classification* / Q000191:economics / Q000331:legislation & jurisprudence; D006077:Government Agencies; D010559:Personnel Management / Q000191:economics* / Q000331:legislation & jurisprudence; D012107:Research Design; D013660:Taxes / Q000331:legislation & jurisprudence; D014481:United States