ERIC Number: EJ433404
Record Type: Journal
Publication Date: 1991
Reference Count: N/A
The IRS Focus on Independence of Workers Can Be Costly!
Lukaszewski, Thomas E.
Child Care Information Exchange, n79 p26-29 May-Jun 1991
Discusses IRS evaluation of child care workers and their classification as employees or independent contractors. Considers criteria used by the IRS to determine employee status, including hours and place of work, services, payment, and continuing relationship with employer. Notes costs, penalties, and other possible consequences of worker reclassification. (SH)
Publication Type: Journal Articles; Reports - Evaluative; Legal/Legislative/Regulatory Materials
Education Level: N/A
Authoring Institution: N/A