Sometimes, it is not a straightforward matter to determine who is an independent contractor and who should be classified as an employee. To make a determination, the IRS advises taxpayers to look at three aspects of the employment arrangement: financial control, behavioral control, and relationship between the parties [2]. While some independent contractors may work for a number of different organizations throughout the year, there are also many who retain independent contractor status even though they work for the same organization for the entire year.

Generally speaking, independent contractors retain control over their schedule and number of hours worked, jobs accepted, and performance of their job. This contrasts to regular employees, who usually work at the schedule required by the employer and whose performance is directly supervised by the employer.

Examples of occupations where independent contractor arrangements are typical:

    * General Practitioner

    * Taxi cab drivers

    * Lawn care workers

    * Entertainers

    * Professional Wrestlers