The complex Internal Revenue Code and IRS rules, regulations and procedures sometimes make it difficult to make the distinction between employee status and independent contractor status and are often subjective in nature. The following 20-question test should help you determine whether a business relationship with an individual would be an independent contractor relationship or an employment relationship.
Because of potential tax liability issues, it is very important that, if you have any questions, you contact the USM Foundation before making a commitment, if you need to pay an individual for personal services and it is not through an incorporated organization.