Illinois Bar Journal - Vol. 95 Nbr. 5, May 2007
... question of whether a worker is an employee or an independent contractor. The case is Roberson v Industrial ......
The court noted that no single factor determines whether a worker will be classified as an employee or an independent contractor, making the question a difficult one ...
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Florida Bar Journal - Vol. 71 Nbr. 6, June 1997
The proper classification of a worker as an independent contractor or employee is an important tax issue ...... The assessments were attributable in part to taxes due for reclassification of hospital personnel from independent contractors to employees.
The cost of ...
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Hospital Law's Regan Report - Vol. 44 Nbr. 4, September 2003
... The contract designated the group's physicians as independent contractors. However, the trial judge found that ...... While "some" of the terms of the agreement revealed an intent to create an independent contractor relationship, they were not ...
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The Tax Adviser - Vol. 23 Nbr. 12, December 1992
Section 530 of the Revenue Act of 1978 was intended to provide some relief from the cumbersome 20-factor test for determining whether employee or independent contractor status should apply to a given individual. Under this provision, if the individual is in similar position that had no taxes assessed in a previous year, represents a longstanding position within the industry and the contractor status is supported by judicial decision, letter ruling or other official pronouncement, the law is s...
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The Tax Adviser - Vol. 38 Nbr. 10, October 2007
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When expanding its workforce, a business will either hire an employee or retain an independent contractor. To categorize the "new addition" ......
The IRS developed a 20-point guide that describes the ideal circumstances under which a worker is an independent contractor (see Rev. Rul. 87-41).The Service ...
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Journal of Accountancy - Vol. 184 Nbr. 3, September 1997
Includes related articles on IRS 20-factor test and recent developments
CPAs should guide their employers and clients in the management of independent contractor relationships. Employers should take a defensive and preventive approach, carefully measuring their staffs against the IRS 20-factor contractor test. In order to avoid unexpected tax liabilities, companies must properly classify independent contractors and regular employees and reclassify any misclassified employees. Furthermore, gi...
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The Tax Adviser - Vol. 23 Nbr. 9, September 1992
The status of a licensed practical nurse (LPN) retained for home care as an employee versus an independent contractor varies depending on the nature of the services they provide and the determination of who supervises them. These factors are outlined in Revenue Procedure 61-196 which also includes whether the person is licensed and if the services are part of an independent trade or business. The status of the LPN is more likely to be considered independent if recommended by a physician.
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Journal of Accountancy - Vol. 181 Nbr. 1, January 1996
The advantages of having independent contractors as opposed to employees are numerous for small businesses, such as avoiding the application of strict labor laws and reducing social security and medicare tax matches. However, reclassification after a tax audit includes stiff penalties both in back taxes and fines for noncompliance with federal and state labor laws. Nondiscrimination pension plans may also be compromised by reclassification. IRC section 530 gives some relief by preventing fede...
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