Small Business/Self-Employed
Small Business/Self-Employed Topics
IRS Resources
Statutory Nonemployees |
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There are generally two categories of statutory nonemployees: direct sellers and licensed real estate agents. They are treated as self-employed for all Federal tax purposes, including income and employment taxes, if:
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Substantially all payments for their services as direct sellers or real estate agents are directly related to sales or other output, rather than to the number of hours worked, and
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Their services are performed under a written contract providing that they will not be treated as employees for Federal tax purposes.
Refer to information on Direct Sellers located in Publication 15-A, Employer's Supplemental Tax Guide (PDF) for additional information.
References/Related Topics
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