Small business owners often use the services of freelancers, independent contractors, or other small businesses. As a business owner, you might think of these people as independent contractors. But the IRS might not see the situation the same way. One of the most common questions we have to face as small business owners is, who is an independent contractor and who is an employee?
Jean M. Willard, CPA, is a principal in the Middleton offices of Reilly, Penner & Benton, LLP. A University of Wisconsin-Madison graduate, she has worked in public accounting with a focus on helping small business and individual clients.