Skip to content
Tax Highlighter

Employee or Independent Contractor?

Employee or independent contractor? When a court must decide how workers are to be classified, it looks at various factors. In one case, the U.S. Tax Court found that a provider of private duty nurses failed to classify 99 nurses as employees during 2016–2018. The factors considered included: the degree of control the company exercised over the work; the ability of the nurses to affect their own profit or loss; the investment of the nurses compared to that of the company; the permanency of the relationship; and the skills required to perform the job. Based on the court’s conclusion, the company was held liable for federal employment taxes and other taxes and penalties. (TC Memo 2022-35)

Posted April 18, 2022



Looking for more?

We post daily tax highlighters to help light the path forward for your business or organization

Find Resources


Looking for more?

Find more insights & resources

Discover More