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Subcontractor Tax Definition

Employee or Subcontractor?

The IRS has developed the following twenty questions with the intention of providing a clearer picture of the relationship between the firm and the subcontractor

• Is the worker required to comply with instructions?
• Is the worker provided with training?
• Are the worker's services integral to the business operations?
• Must the worker render the services personally?
• Who has the power to hire, supervise and pay assistants?
• Is there a continuing relationship?
• Are there set hours of work?
• Is there a full-time work requirement?
• Is the work done on the premises of the business?
• Is the order or sequence of the work established?
• Are oral or written reports required?
• Is payment made by the hour, week or month?
• Who pays the worker's business and/or travel expenses?
• Who furnished the worker's tools and materials?
• Has the worker made a significant investment for work facilities?
• Will the worker realize a profit or loss from the activity?
• Does the worker work for more then one business at a time?
• Are the worker's services available to the general public?
• May the worker be discharged?
• Does the worker have the right to terminate the relationship at any time?