Independent Contractors Classification
Forms / resources:
This checklist must be filled out by the department and submitted along with any agreement for services where the other party named on the contract is an individual rather than a company or some other type of business organization.
The checklist is necessary to satisfy IRS regulations which require that it be clearly demonstrated that the individual should be treated as an independent contractor rather than an employee for tax purposes.
The checklist also documents the citizenship status of your independent contractor, which is important in determining if non-resident alien taxation issues exist. You should be aware that contracting with non-US citizens has special tax implications and may take additional time. Click here for more information regarding this important topic.