Furnish a Form W-2 to a statutory employee, and check astatutory employeea in box 15 (box 13 on the 2001 Form W-2). ... If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for ... However, if you directly contract with a technical service specialist to provide services for your business rather than for another business, you may stillanbsp;...
|Title||:||Employer's Supplemental Tax Guide (supplement to Circular E, Employer's Tax Guide, Publication 15).|
|Author||:||United States. Internal Revenue Service|