This Employment Tax Resource Courtesy of
The Independent Contractor Report

Source of Document:

DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE

INDEPENDENT CONTRACTOR OR EMPLOYEE?

Training 3320-102 (Rev. 10-96)

Table of Contents

FOREWARD

LESSON 1 -- DOES SECTION 530 APPLY?

LESSON 2 -- THE COMMON LAW STANDARD

LESSON 3 -- STATUTORY EMPLOYEES, STATUTORY NON-EMPLOYEES, AND OTHER CLASSES OF WORKERS