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Contractor vs. Employee

Before your school hires an independent contractor for key services instead of employees, consider the 20 questions proposed to determine this fact in the IRS Revenue Ruling 87-41.

IRS 20 Factors (p.5 of PDF), not intended as legal advice and should be vetted through the district solicitor
IRS 3 Categories of Control, not intended as legal advice and should be vetted through the district solicitor


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