- IRS Publication 15, Circular E, Employer's Tax Guide
Section 2. Who Are Employees?
http://www.irs.gov/pub/irs-pdf/p15.pdf
- IRS Publication 15A, Employer's Supplemental Tax Guide
"Employer or Independent Contractor"
http://www.irs.gov/pub/irs-pdf/p15a.pdf
Reviewed 2019-08-05