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Contractor
Employee-Independant Contractor Issues
This information is intended as technical information of use to consultants
and individuals doing research. For information on tax assistance, click here.
 
 
1.
 
 IRS Training Material on Independent Contractors
 
2.
 
 Publication 533 - Self Employment Tax
 
3.
 
 IRS Publication 15A - Independent Contractor Issue
 
4.
 
 Position of Treasury
The Freedom of Information Act (FOIA), 5 U.S.C. § 552, provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions. The FOIA applies to records created by Federal agencies and does not cover records held by Congress, the courts, or state and local government agencies. Each state has its own public access laws which should be consulted for access to state and local records.

The Internal Revenue Service complies with the FOIA by:

  • Maintaining publicly available materials on the Internet in the IRS Electronic Reading Room,

     

  • Staffing the IRS Freedom of Information Reading Room at 1111 Constitution Avenue, NW, Washington, DC 20224 (call (202) 622-5164), and

     

  • Responding to written requests for agency records not available in the Reading Room.  IRS Disclosure Offices receive and process these requests within timeframes set by law.  See the IRS FOIA Guide for more detailed information
 
 
 

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