You are not an independent contractor if you perform services that can be controlled by an employer (what will be done and how it will be done). This applies even if you are given freedom of action. What matters is that the employer has the legal right to control the details of how the services are performed. If an employer-employee relationship exists (regardless of what the relationship is called), you are not an independent contractor and your earnings are generally not subject to self-employment taxes. If you need assistance preparing your tax return, contact DTA at 877-DTA-6379 or [email protected]. #DTATips #irs #taxes #accountant #selfemployed #contractor #employee #selfemploymenttax
