ERIC Number: EJ462447
Record Type: Journal
Publication Date: 1993
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0036-651X
EISSN: N/A
Contractor or Employee? Reporting Independent Contractor Payments.
Dickson, Roger J.
School Business Affairs, v59 n5 p37-39 May 1993
Congress has approved new penalties to be assessed against employers who improperly file required tax forms. Includes a 20-factor control test developed by the Internal Revenue Service to help determine whether a worker is an employee or an independent contractor. School business officials should review payment procedures to ensure that proper tax treatment is followed. (MLF)
Publication Type: Guides - Non-Classroom; Tests/Questionnaires; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A