IRS Voluntary Classification Settlement Program (VCSP)
Classification Settlement Program (CSP) - for when taxpayer is under exam
MOU for Information Sharing and Stategizing Between the IRS and DOL (Sept 2011)
21st Century Taxation
Table of Contents
If an employer has the right to control the worker's work - how and what he does, the worker is an employee. If not, generally, the worker is an independent contractor. The employer's tax treatment of each is different and the workers have different tax rules that apply to them. For example, a contractor can deduct her business expenses against her business income while an employee must treat them as miscellaneous itemized deductions only deductible to the extent that category of deductions exceeds 2% of AGI.
This website, created and maintained by Professor Annette Nellen, includes links to information from the IRS and other government agencies on worker classification matters. There are also links to legislative proposals to improve the worker classification rules.
Information from the IRS and Congress
Joint Committee on Taxation Reports
National Taxpayer Advocate Reports
Information from the Department of Labor & NLRB