Asheville Office

32 Orange Street
Asheville, NC 28801
Phone: (828) 281-3161
Fax: (828) 281-3164
more info...

Brevard Office

190 S Caldwell Street
Brevard, NC 28712
Phone: (828) 883-2920
Fax: (828) 883-4692
more info...

Hendersonville Office

421 Church Street
Hendersonville, NC 28792
Phone: (828) 698-5488
Fax: (828) 698-5489
more info...

Marion Office

27 West Henderson Street
Marion, NC 28752
Phone: (828) 652-1600
Fax: (828) 652-1622
more info...

Resources - Employee or Subcontractor Indicators

The IRS has developed the following twenty questions with the intention of providing a clearer picture in determining whether an individual should be categorized as a subcontractor or employee when working for your company.

• Is the worker required to comply with instructions?
• Is the worker provided with training?
• Are the worker's services integrate in business operations?
• Must the worker render the services personally?
• Who has the power to hire, supervise and pay assistants?
• Is there a continuing relationship?
• Are there set hours of work?
• Is there a full time work requirement?
• Is the work done on the premises of the business?
• Is the order or sequence of the work established?
• Are oral or written reports required?
• Is payment made by the hour, week or month?
• Who pays the worker's business and/or travel expenses?
• Who furnished the worker's tools and materials?
• Has the worker made a significant investment for work facilities?
• Will the worker realize a profit or loss from the activity?
• Does the worker work for more then one business at a time?
• Are the worker's services available to the general public?
• May the worker be discharged?
• Does the worker have the right to terminate the relationship at any time?